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US XPRESS, INC. v. UTAH STATE TAX COM'N

No. 940153-CA.

886 P.2d 1115 (1994)

US XPRESS, INC.; C.V. Sohn, Inc.; Southwest Motor Freight, Inc.; Umthun Trucking Company, Inc.; and Wisconsin Express Lines, Inc., Petitioners, v. UTAH STATE TAX COMMISSION, Respondent.

Court of Appeals of Utah.

Rehearing Denied December 8, 1994.

Attorney(s) appearing for the Case

Craig G. Adamson and Eric P. Lee, Salt Lake City, for petitioners.

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

Before DAVIS, GREENWOOD and ORME, JJ.

OPINION

ORME, Presiding Judge:

Petitioners, five interstate trucking companies, seek review of the Utah State Tax Commission's determination of their special fuel tax liability. We affirm.

FACTS

The facts are not in dispute. Petitioners transport property and goods in their motor vehicles and, at times, operate within the state of Utah and utilize the state highway system. The vehicles consume diesel fuel, categorized as "special fuel"...

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