KEN HOLT COMPANY v. STATE TAX COMMISSION

No. 13165.

511 P.2d 736 (1973)

29 Utah 2d 467

KEN HOLT COMPANY, a Utah corporation, Plaintiff, v. STATE TAX COMMISSION of the State of Utah, Vernon L. Holman et al., Defendants.

Supreme Court of Utah.

June 22, 1973.


Attorney(s) appearing for the Case

Kenneth L. Rothey, Salt Lake City, for plaintiff.

Vernon B. Romney, Atty. Gen., Bruce M. Hale, Asst. Atty. Gen., Salt Lake City, for defendants.


ELLETT, Justice:

This matter is before the court for the review of an order of the State Tax Commission of Utah which required plaintiff, in calculating the amount of state sales tax due, to include in the cost of new and recapped tires the amount of Federal excise taxes assessed thereon. The statute involved is Section 59-15-4, U.C.A. 1953 (1971 Pocket Supplement), which reads:

... [T]here is levied and there shall be collected and paid: (a) A...

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