BROWN PLUMBING & HEATING v. TAX COM'N

No. 920402-CA.

848 P.2d 181 (1993)

BROWN PLUMBING & HEATING CO., Petitioner, v. STATE TAX COMMISSION, Respondent.

Court of Appeals of Utah.

Rehearing Denied March 29, 1993.


Attorney(s) appearing for the Case

Brinton R. Burbidge, Merrill F. Nelson, and Blake T. Ostler, Salt Lake City, for petitioner.

Jan Graham and Clark Snelson, Salt Lake City, for respondent.

Before GREENWOOD, JACKSON and RUSSON, JJ.


JACKSON, Judge:

Brown Plumbing and Heating Company (Brown) seeks a redetermination of the sales or use tax deficiency assessed against it by the Auditing Division of the Utah State Tax Commission. We reverse.

FACTS

In June 1985, the Board of Education of Alpine School District (Alpine) entered into a general contractor's agreement with Paulsen/Ellsworth Construction Company for the construction of Cedar Hollow Junior High School. Paragraph twenty...

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