HARDY v. STATE TAX COMMISSION

No. 14418.

561 P.2d 1064 (1977)

Frederick R. HARDY and Erik H. Madsen, Plaintiffs, v. STATE TAX COMMISSION of Utah, Defendant.

Supreme Court of Utah.

March 15, 1977.


Attorney(s) appearing for the Case

F. Burton Howard, of Boyden, Kennedy, Romney & Howard, Salt Lake City, for plaintiffs.

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


CROCKETT, Justice:

The petitioners are dentists who attack the decision of the Tax Commission that they should pay sales tax on the materials which they purchase and use in rendering dental services to their patients.

The position of the Tax Commission is that the legislature has declared that there should be a sales tax paid on all personal property sold within this state.

Sec. 59-15-4(a), U.C.A. 1953, provides for the levy of a sales tax

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