HARPER INVESTMENTS v. AUDITING DIV.

No. 920310.

868 P.2d 813 (1994)

HARPER INVESTMENTS, INC., Harper Sand and Gravel, Inc., Harper Excavating, Inc., and Harper Contracting, Inc., Petitioners, v. AUDITING DIVISION, UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

February 2, 1994.


Attorney(s) appearing for the Case

Robert A. Peterson, Richard C. Skeen, and Robert W. Payne, Salt Lake City, for petitioners.

Jan Graham, Atty. Gen. and Clark L. Snelson, Asst. Atty. Gen., Salt Lake City, for respondent.


ZIMMERMAN, Chief Justice:

Harper Investments, Inc., Harper Sand and Gravel, Inc., Harper Excavating, Inc., and Harper Contracting, Inc. (collectively referred to as "Harper Companies"), appeal from a decision of the Utah State Tax Commission ("Commission") that assessed them $582,273.93 in sales taxes arising from the sale of sand and gravel. The Harper Companies argue that this assessment was in error because it did not arise from actual sales, but from an erroneous...

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