BJ-Titan Services v. State Tax Commission

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding Utah Code Ann. § 59-15-4(1) (Supp.1986) (current version at id. § 59-12-103(l)(a) (1992)) contains implicit grant of discretion
• holding Utah Code Ann. § 59-15-4(1) (Supp.1986) (current version at id. § 59-12-103(1)(a) (1992)) contains implicit grant of discretion
• holding cement work taxable while holding other oil and gas well stimulation services exempt
• “The legal question posed is, who is the ultimate ‘user or consumer’ of the tangible personal property? ... This analysis is based on a presumed legislative intent to tax the last possible transaction”

Source: CourtListener parenthetical corpus (CC0).