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SUPERIOR SOFT WATER v. STATE TAX COM'N

No. 920337-CA.

843 P.2d 525 (1992)

SUPERIOR SOFT WATER COMPANY, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Court of Appeals of Utah.

November 30, 1992.

Attorney(s) appearing for the Case

Lynn P. Heward and Delwin T. Pond, Salt Lake City, for petitioner.

R. Paul Van Dam and Susan L. Barnum, Salt Lake City, for respondent.

Before BENCH, JACKSON and ORME, JJ.

OPINION

JACKSON, Judge:

Superior Soft Water Company (Superior) appeals a final decision by the Utah State Tax Commission (Tax Commission) upholding the assessment of a sales tax on Superior's sales of leased water softeners. We reverse.

FACTS

Superior was in the water softener business from approximately 1956 to 1970 under the name of Superior Sales and Service.1 Superior purchased materials from a vendor and...

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