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KNOWLEDGE DATA SYSTEMS v. TAX COM'N

No. 930323-CA.

865 P.2d 1387 (1993)

KNOWLEDGE DATA SYSTEMS, Petitioner, v. UTAH STATE TAX COMMISSION, AUDITING DIVISION, Respondent.

Court of Appeals of Utah.

December 21, 1993.

Attorney(s) appearing for the Case

R. Bruce Johnson and David J. Crapo, Salt Lake City, for petitioner.

Jan Graham, Gale K. Francis and Mark Wainwright, Salt Lake City, for respondent.

Before BENCH, JACKSON and ORME, JJ.

OPINION

JACKSON, Judge:

Knowledge Data Systems (Knowledge Data) appeals a decision by the Utah State Tax Commission (the Tax Commission) upholding the assessment of a tax on Knowledge Data's use of computer equipment received in trade. We reverse.

BACKGROUND

Knowledge Data is a retailer of computer systems, conducting its business both inside and outside the state of Utah. Knowledge Data sold computer systems to the University of Minnesota...

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