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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