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HERITAGE CONVALESCENT CTR. v. TAX COM'N

Nos. 960328, 960329.

953 P.2d 445 (1997)

HERITAGE CONVALESCENT CENTER, Cedar Care Center, Woodland Park Care Center, Fay Case Nursing Home, Bennion Care Center, Canyon Hills Care Center, Richfield Care Center, Eastridge Care Center, Willow Wood Care Center, Olympus Care Center, Porter's Nursing Home, North Side Care Center, Linden Care Center, East Side Care Center, Midtown Manor, Bountiful Care Center, Bungalow Care Center, West Valley Care Center, Hidden Hollow Care Center, Provo Care Center, London Springs Care Center, Rosewood Terrace Care Center, Rivendell of Utah, Ogden Care Center North, Alta Care Center, Hillcrest Care Center, Life Care Center, and Washington Terrace, Petitioners, v. UTAH STATE TAX COMMISSION, Respondent. MOUNTAIN VIEW HOSPITAL, HCA St. Mark's Hospital, Davis Hospital and Medical Center, Pioneer Valley Hospital, Lakeview Hospital, Ashley Valley Hospital, Castle View Hospital, and Brigham City Community Hospital, Petitioners, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

October 24, 1997.

Attorney(s) appearing for the Case

David J. Crapo, Pamela B. Hunsaker, Salt Lake City, for the hospitals and nursing care facilities.

Jan Graham, Atty. Gen., Clark L. Snelson, Asst. Atty. Gen., Salt Lake City, for the Commission.

HOWE, Justice:

In these two cases, which we have consolidated for the purposes of this review, petitioners, which are hospitals and nursing care facilities, seek review of a decision of the Utah State Tax Commission that unitemized meals which those institutions provided to their inpatients do not qualify for the sales tax exemption granted by Utah Code Ann. § 59-12-104(13)(b) (1996). Therefore, the Commission held that petitioners were not entitled to a refund...

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