1. Home
  2. Browse Decisions
  3. P.3d
  4. 12 P.3d
  5. 12 P.3d 87 (2000)
 

INDUSTRIAL COMMUNICATIONS v. STATE TAX COMM'N

No. 990701.

12 P.3d 87 (2000)

2000 UT 78

INDUSTRIAL COMMUNICATIONS, INC., Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

September 29, 2000.

Attorney(s) appearing for the Case

David J. Crapo, Eric T. Johnson, Salt Lake City, for petitioner.

Jan Graham, Att'y Gen., Susan L. Barnum, Asst. Att'y Gen., Salt Lake City, for respondent.

DURRANT, Justice:

¶ 1 Industrial Communications, Inc., petitions for review of a Utah State Tax Commission decision upholding an assessment of sales tax on one-way pager service that Industrial Communications provides to its clients. Before the Commission, Industrial Communications argued that the Sales and Use Tax Act's definition of telephone corporations providing telephone service applies only to two-way communications. The Commission rejected Industrial...

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