RENT-A-CENTER WEST v. UTAH STATE TAX COM'N

No. 20140129.

367 P.3d 989 (2016)

2016 UT 1

RENT-A-CENTER WEST, INC., Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

January 5, 2016.


Attorney(s) appearing for the Case

Steven P. Young , Nathan R. Runyan , Salt Lake City, for petitioner.

Sean D. Reyes , Att'y Gen., Gale K. Francis , Asst. Att'y Gen., Salt Lake City, for respondent.

Justice DURHAM authored the opinion of the Court, in which Chief Justice DURRANT, Associate Chief Justice LEE, and Justice HIMONAS joined. Due to her resignation from this court, Justice PARRISH did not participate herein.


INTRODUCTION

¶ 1 Rent-A-Center West, Inc. appeals the Utah State Tax Commission's decision declaring Rent-A-Center's optional liability waiver fee subject to Utah sales and use tax. We reverse.

BACKGROUND

¶ 2 Rent-A-Center leases and sells a variety of consumer goods, ranging...

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