1. Home
  2. Browse Decisions
  3. P.2d
  4. 945 P.2d
  5. 945 P.2d 691 (1997)
 

SALT LAKE BREWING v. AUDITING DIV.

No. 950319.

945 P.2d 691 (1997)

SALT LAKE BREWING COMPANY, Petitioner, v. AUDITING DIVISION OF the UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

September 19, 1997.

Attorney(s) appearing for the Case

David E. Leta, Sheleigh A. Chalkley, Salt Lake City, for petitioner.

Jan Graham, Atty. Gen., Brian L. Tarbet, Asst. Atty. Gen., Salt Lake City, for respondent.

DURHAM, Justice:

Petitioner Salt Lake Brewing Company (SLBC) seeks review of an order by the Utah State Tax Commission (Commission) holding that SLBC does not qualify for sales tax exemption under section 59-12-104(16)1 (1989) of the Utah Code. The Commission determined that the restaurant and brewery operated by SLBC constituted one establishment engaged primarily in retail trade and thus the brewery could not qualify as a manufacturing...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases