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MERRILL BEAN CHEVROLET, INC. v. STATE TAX COM'N

No. 14263.

549 P.2d 443 (1976)

MERRILL BEAN CHEVROLET, INC., Plaintiff, v. STATE TAX COMMISSION of Utah, Defendant.

Supreme Court of Utah.

April 26, 1976.

Attorney(s) appearing for the Case

David E. Bean, of Bean, Bean, Smedley & Starkweather, Layton, for plaintiff.

Vernon B. Romney, Atty. Gen., G. Blaine Davis, Michael L. Deamer, Asst. Attys. Gen., Salt Lake City, for defendant.

MAUGHAN, Justice:

Here for review is a decision of the State Tax Commission sustaining a deficiency assessment for sales tax not paid on automobiles used, by plaintiff, in the demonstration of its stock in trade for the promotion of sales. We reverse.

Plaintiff is a franchised Chevrolet dealer. It is in the business of selling automobiles.

Its procedures for bookkeeping are established by General Motors, and all cars received by plaintiff are entered...

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