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SOUTH CENTRAL UTAH TELEPHONE ASSOCIATION v. AUDITING DIVISION

No. 960433.

951 P.2d 218 (1997)

SOUTH CENTRAL UTAH TELEPHONE ASSOCIATION, INC., Petitioner, v. AUDITING DIVISION OF THE UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

December 30, 1997.

Attorney(s) appearing for the Case

John M. Bradley, Thomas R. Barton, Salt Lake City, for petitioner.

Jan Graham, Attorney General, Brian L. Tarbet, Assistant Attorney General, Salt Lake City, for respondent.

RUSSON, Justice:

South Central Utah Telephone Association seeks review of a Utah State Tax Commission ruling that its purchases of software maintenance agreements and telephone transmission equipment were subject to sales tax. We affirm.

BACKGROUND

South Central Utah Telephone Association (South Central) provides telephone services to individuals and businesses in rural areas of southern Utah and northern Arizona. South Central is a cooperative association...

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