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UTAH STATE TAX COM'N v. SEE'S CANDIES, INC.

No. 20160910.

435 P.3d 147 (2018)

2018 UT 57

UTAH STATE TAX COMMISSION, Respondent-Appellant, v. SEE'S CANDIES, INC., Petitioner-Appellee.

Supreme Court of Utah.

Filed October 5, 2018.

Attorney(s) appearing for the Case

Sean D. Reyes , Att'y Gen., Tyler R. Green , Solic. Gen., Brent A. Burnett , Asst. Solic. Gen., Clark L. Snelson , Michelle A. Lombardi , Asst. Att'y Gens., Salt Lake City, for respondent-appellant.

Nathan Runyan , Steven P. Young , Salt Lake City, Eric S. Tresh , Jonathan A. Feldman , Atlanta, GA, Kelly M. Klaus , Mark R. Yohalem , Los Angeles, CA, for petitioner-appellee.

Gregory S. Matson , Helen Hecht , Sheldon H. Laskin , Bruce Fort , Lila Disque , Washington, D.C., for amici Multistate Tax Commission.

Gary R. Thorup , Salt Lake City, for amici Council on State Taxation.

G. Wesley D. Quinton , Farmington, for amici Utah Taxpayers Association.

Justice Pearce authored the opinion of the Court in which Chief Justice Durrant, Associate Chief Justice Lee, Justice Himonas, and Justice Petersen joined.

On Direct Appeal

INTRODUCTION

¶ 1 See's Candies (See's), a Berkshire Hathaway subsidiary, sold its intellectual property to Columbia Insurance Company, another Berkshire Hathaway subsidiary. In return, See's received shares of Columbia's stock. After the sale, See's was required to pay...

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