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PACIFIC STATES CAST IRON PIPE CO. v. STATE TAX COM'N

No. 9493.

14 Utah 2d 359 (1963)

384 P.2d 399

PACIFIC STATES CAST IRON PIPE COMPANY, PLAINTIFF, v. STATE TAX COMMISSION OF UTAH, DEFENDANT.

Supreme Court of Utah.

August 21, 1963.

Attorney(s) appearing for the Case

C.M. Gilmour, Salt Lake City, for plaintiff.

A. Pratt Kesler, Atty. Gen., F. Burton Howard, Asst. Atty. Gen., Salt Lake City, for defendant.

CALLISTER, Justice.

In a prior proceeding, this Court reviewed a sales tax deficiency levied by the State Tax Commission on the sale of pipe to a nonresident buyer at the seller's foundry in Utah.1 This Court held that the transaction was not subject to taxation under the commerce clause of the Federal Constitution.2 That decision was reversed by the U.S. Supreme Court and the case remanded to this Court.

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