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NEWSPAPER AGENCY v. AUDIT. DIV., TAX COM'N

No. 950187.

938 P.2d 266 (1997)

NEWSPAPER AGENCY CORPORATION, Petitioner, v. AUDITING DIVISION OF THE UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

Rehearing Denied June 3, 1997.

Attorney(s) appearing for the Case

Bruce E. Babcock, David N. Sonnenreich, Sharon E. Sonnenreich, Salt Lake City, for petitioner.

Jan Graham, Att'y Gen., Gale K. Francis, Asst. Att'y Gen., Salt Lake City, for respondent.

Maxwell A. Miller, Kent Winterholler, Salt Lake City, for amicus Utah Manufacturers Assoc. and amicus Utah Taxpayers Assoc.

ZIMMERMAN, Chief Justice:

We granted certiorari to review a court of appeals decision reversing the Utah State Tax Commission's ("the Commission") assessment of sales tax on Newspaper Agency Corporation's ("NAC") purchase and reconfiguration of printing presses. See Newspaper Agency Corp. v. Utah State Tax Comm'n, 892 P.2d 17 (Ct.App.), cert. granted, 910 P.2d 425 (Utah 1995). In Newspaper Agency Corp., the court...

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