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YOUTH TENNIS FOUNDATION v. TAX COMMISSION

No. 14350.

554 P.2d 220 (1976)

YOUTH TENNIS FOUNDATION of Utah, Plaintiff, v. TAX COMMISSION of the State of Utah et al., Defendants.

Supreme Court of Utah.

August 23, 1976.

Attorney(s) appearing for the Case

Jack Fairclough, Salt Lake City, for plaintiff.

Vernon B. Romney, Atty. Gen., G. Blaine Davis and Michael L. Deamer, Asst. Attys. Gen., Salt Lake City, for defendants.

CROCKETT, Justice:

Plaintiff, Youth Tennis Foundation of Utah, a nonprofit corporation, conducted a professional tennis tournament in 1973, and charged admissions which totaled more than its expenses. On the basis that this was an operation for profit, defendant Tax Commission assessed the four per cent sales tax, amounting to $1,364.80 on the tickets sold. After an administrative hearing before the Tax Commission, it affirmed the assessment of the tax. Plaintiff...

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