B.L. KEY, INC. v. UTAH STATE TAX COM'N

No. 960793-CA.

934 P.2d 1164 (1997)

B.L. KEY, INCORPORATED, Petitioner and Appellant, v. UTAH STATE TAX COMMISSION, Auditing Division, Respondent and Appellee.

Court of Appeals of Utah.

March 13, 1997.


Attorney(s) appearing for the Case

Randy M. Grimshaw and Maxwell A. Miller, Salt Lake City, for Petitioner and Appellant.

Jan Graham and Gale Francis, Salt Lake City, for Respondent and Appellee.

Before DAVIS, BENCH and BILLINGS, JJ.


OPINION

BENCH, Judge:

Petitioner B.L. Key, Inc. seeks review of the Utah State Tax Commission's order denying its petition for redetermination of a statutory notice assessing a sales and use tax deficiency. Specifically, petitioner contends that it is not required to collect and remit sales and use taxes in Utah. Because the Commission properly concluded that petitioner "regularly engaged" in the delivery and servicing of property, Utah Code Ann. §...

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