OPINION
BENCH, Judge:
Greater Park City Company (GPCC) seeks review of the Utah State Tax Commission's (Commission) decision denying its claims for a sales tax refund. The Commission ruled that GPCC lacked standing to claim a refund because it was not the taxpayer that paid the sales tax. We affirm.
BACKGROUND
GPCC is a Utah corporation that operates the Park City Mountain Resort, formerly known as the Park City Ski Area. In winter months...
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