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DICK SIMON TRUCKING, INC. v. UTAH TAX COM'N

No. 20010560.

84 P.3d 1197 (2004)

2004 UT 11

DICK SIMON TRUCKING, INC., Plaintiff and Appellant, v. UTAH STATE TAX COMMISSION, Defendant and Appellee.

Supreme Court of Utah.

January 30, 2004.

Attorney(s) appearing for the Case

Mark K. Buchi, Steven P. Young, Salt Lake City, for plaintiff.

Mark L. Shurtleff, Att'y Gen., Clark L. Snelson, Michelle Bush, Asst. Att'ys Gen., Salt Lake City, for defendant.

DURHAM, Chief Justice:

INTRODUCTION

¶ 1 Plaintiff Dick Simon Trucking, Inc. (Dick Simon) purchased satellite tracking units and attached them to new trucks that it uses in its trucking business. Following an audit, the Utah State Tax Commission (the Commission) concluded that the purchases were purchases of tangible personal property, and assessed sales tax accordingly. Dick Simon petitioned the Commission for reconsideration, arguing that the satellite...

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