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MATRIX v. AUDITING DIV. OF TAX COM'N

No. 930355-CA.

868 P.2d 832 (1994)

MATRIX FUNDING CORPORATION, Petitioner, v. AUDITING DIVISION OF THE UTAH STATE TAX COMMISSION, Respondent.

Court of Appeals of Utah.

February 3, 1994.

Attorney(s) appearing for the Case

Craig C. Mortensen, Midvale, for petitioner.

Jan Graham and Mark E. Wainwright, Salt Lake City, for respondent.

Before BENCH, BILLINGS and RUSSON, JJ.

OPINION

BENCH, Judge:

Matrix Funding Corporation (Matrix) appeals an order from the Utah State Tax Commission (Commission) holding that a transaction between Matrix and one of its Utah customers (Customer) requires payment of sales tax. We affirm.

FACTS

Matrix and Customer entered into a Sale and Leaseback Agreement (Sale Agreement), which provided that Matrix would purchase equipment from Customer with title passing to Matrix. Customer...

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