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Show THK PAG! FOUR Warranty Deeds Liens Bankruptcies 545 - Deal M. Martin, 3170 S. 3085 W SLC; veldr, Verlcan 715 Gary Curtis to Peterson A Be ckste ad Excavating $7253.00 Steel; Liab, $23,910.86; Asaet, $3386.60; Ex, $512.00;-Jul10 DeMoss - David Russell Neel, 1459 Swan. Ogdn; engineer fireman helpr, Kenect Copr Co; Llab, $29,315.03; Asaet, $1,845.00; Ex, $980.00; July 10 547 550 - Robert Alan Rhodes, , 5339 S. 2000 W.Roy; sale sum, unempl; Llab, $76,147.03; Asset, $7,964.44; Ex, $6697.89 to to Roland Lyle Parker $834.60 to Quit Claim Deeds Loralne S, Stewart to Robert F. Zarbock 231 013 Lee Veil J. Phillips etux to Riddle Phillips Ventures 301 office workr; Llab, $76,147.03 Asset, $7,969.44; Ex, $6702.89; July 12 I of Ut; Llab, $16,127.35; Asset, $147.00; Ex,' $392.00; July 13 Univ Tax Liens 062 065 Marjorie Anderson $1134,45 John R. $756.18 827 Christopher etux Carlb Corporation $7732. 13 J. Webster etux $90.36 Reed 749 Comarell, Aloha Cafe $3263.43 FTank 750 Note All Tax Liens are made to the United States Treasury. 1 Liens 987 Theodore A. to Joe B. $680,00 171 Hultquist etux Soderberg Guest to Jasper C. Graf $85.75 Ffcye Y. Practical Dwelling to Sales Co $169.23 2544 493 E. G. Pete Lowry Const to Western States Electric $1197.21 494 E, G. Lowry Construction Calron Electric $994.72 To 495 Oswald M. 633 etal to to 222 Title Insurance Agency Le Burton etux Henry Dlpo Dlpo etux 786 Gallegos etux etux etux to etux to Vernon Sutherland etux to Harla Jean Sutherland 818 Olof E. Erickson to Betty L. Goodwin Egbert Freund etux to F, Allen etux Clifford Lake County Clark etux C. 891 Golden R. Muir Robert V, Tripp etux to Ernest Raymond D. Coats to Gonlon D, Leonard Ronald Allan Bremer Joyce Nadine Bremer to Veulah V. Powell to Norman M, to etux to Keith Jordan etux etux Vaughn L. Belnap 063 Judd etux to and Fin Kay R. Bond United 064 Equitable Life Assurto Alfred J. Rogers etux Jr - j Ttaey Collins Bank to Don 985 - Philo Lee Bird, 361 E. Oakland Ave. SLC to Vly Bk & Trst Co; empr Peterson etux No. 13165 ' State Tax Commission of The State of Utah, Vernon L. Holman, et al. , Defendants. FILED June 22, 1973 L. M. Cummings, Clerk This matter is before the court for the review of an order of the State Tax Commie eion of Utah which required plaintiff, in calculating the amount of state ealee tax due, to include in the cost of new and recapped tires the amount of Federal excise taxes assessed thereon. The statute involved is Section U.C.A. 1953 (1971 Pocket Supplement), which reads: 59-15- -4, Tjhere is levied and there shall be collected and paid: retail sale of tangible personal This section must be read in connection with Section U.C.A. 1953 (1971 Pocket Supplement), which states: Charlotte Gallyer 2546 002 EraeBt G. Clark Salt Lake County 984 - William E. Bates, 24J Wei Ave. SLC to Vly Bk A Trst Co; hhg . prop- erty made within the state of Utah equivalent to four per cent of the purchase price paid or charged, . . Emphasis added. City Corp to Olaf Tollefson etux 979 to Dansie etux corporation, Plaintiff, United Bond and Fin to 59-15-2- (j), The term "purchase pride" means the price to the consumer exclusive of any tax imposed by the federal government by this act. etux Edward Murray Ira J. Jaffa; equip I 491 - Valley Shopping Center 1760 S. State St. SLC to In The Supreme Court Of The State Of Utah Smith to Lillian 977 Oil M, Inc, ance (a) A tax upon every Smith etux 973 John F. Rees Rees etux 975 The W. . . . Corbett etux Lillian 48? to Charles etux to Dora Barzee to Glenn H. 931 . Saunders etux R. to Merlin Lybbert etux etal to 974 - King Luniber Co, 2129 Lincoln La. Hollady to Alpine Veneers Inc; equip Beneficial Life Ins to J. K, Jarvis Jr etux Westley W. Margaret L. R. Durtechl to Margaret L. R. Durtachi 930 - 969 - Trend Hair Fashions Inc. 2309 H ghland Dr. SLCto Zlons Frst Natnl Bk; equip etux American Savings Bank A case in point is that of Dupler's Art Furs, Inc. v. State Tax Commission. 1 In that case the State Tax Commission undertook to base the sales tax upon the price of furs plus the Federal luxury tax assessed thereon. This court held that the luxury tax was not to be included in the purchase price in calculating the state sales tax. The State Tax Commission attempts to distinguish the Dupler case from the instant one on the ground that the Internal Revenue Service imposes the excise tax on tires on the manufacturer, while the luxury tax was imposed on the consumer. It is to be noted that the exclusion of Federal taxes is not limited to those assessed against the ultimate purchaser. Any Federal tax assessed against the tangible personal property is to be excluded in determining the purchase price against which the state tax is to be calculated. We, therefore hold that the State Tax Commission went beyond its statutory power in assess ing the sales tax upon the excise tax, and we remand this matter with directions to assess the sales tax upon the purchase price exclusive of the excise tax. No costs are awarded. Roger E, Rugg etux WE CONCUR: Bertie to FTanele Carter Bertie etux 086 B. Ffcye 088 Erma G, Hancock to Jack G. Hancock to Ethel E. R. Callister, Jr. , Chief Justice F. Henri Henriod, Justice R. L. Tuckett, Justice J. Allan Crockett, Justice etux 119 Ethel Hogan Hanson Hogan Hanson etal 1. 108 Utah 513, l6l P. 2d 788 (1945). Co; - Clifford Hughes, Kms Bldg SLC to Capitl Gds Supply & Leasing; equip ELLETT. Justice: 819 Patricia Jean Poulton Hansen to Blae Elmo Hansen Salt 473 W. 942 436 The Chase Manhattan Bank 472 to Dial Fin 941 - Beverly Watson, 1161 E. 5645 S. SLC to Dial Fin Co; hhg to Alvin M. Bowen Denison, 4370 SLC hhg etux v. LaMar D, 86l A Trust to Poulsen etux to Ross Ned S. 2nd etux to . . - Leslie J. Lemper; 3499 W. SLC to Dial Fin Co; 940 Walker Bank H. Hardman Robinson, 172 to Dial Fin Ken Holt Company, a Utah John Howard Emery etux R. Lloyd etux 821 Ins to Blaine etux 435 Dial Finance Co - 5375 S. hhg 357 First See Bank to Robert A, Harding etux etux 7 329 Robert Ins to Pioneer Building The PTud McFhrlane W. SLC Bety to Merle 795 939- VW Co; hhg to Alvin Herbert Hardman and Abs, Tr 332 Prud Fbd Sav Clowaxd etux Eugene Nelaon Veldon L. Wilde 642 A. etal etux Deseret Enterprises 898 Olympia 152 MoGhle Land Title, Tr JaOk D, Boons etux P97 2545 078 Ovard W, to Clifford etal to Morten etux Beth Oyler 566 Health Spa Inc J. Zelpha P, Sweat Prince Tailors Inc $27fcl5 ' Russell H. Pam $2626.62 753 460 Oyler etal 479 James R. Haalk Brighton Texaco $12422.27 752 Edward R, Lee $2142,61 Olympic to - Lowell 938 434 East River Savings Bank Equity Hones Ino tp Donald J. Watkins Jr etux William 543 $1015.67 751 427 hhg 375 The Prud Ins to Leland V. Spencer etux 321 etux to Douglas Douglas D. Henrle 064' R. Lee j 111 MoGhle Land Title, Tr Lewis Homes Of Utah Pitt - Harvey E. Anderson, 717 Logan Ave . SLC to Dial Fin Co; 937- as 302 Same Dan Slater etux Title hhg 02 342. The Ifeud 351 Palmers Building to Barry 245 Utah to Harold - Martha J. Wabel, 217 Beryl Ave. SLC to Dial Tin Co; Mountain 343 James R, Truman and Co the Denver and Rio Grande 2546 as , 936 334 Government Nat Mtge to Scott C. Willson stum j Western Railroad 551 - Margie Josephine Rhodes, 5339 S. 2000 W. Roy; generl dlrectr, James B. Trueman and Co The Denver and Rio Grande 855 ' 552 - Coleman Terry Bell, 1223 N. Jefferson Ogdn; hslng ; James R, fcueman and Co to The Denver and Rio Grande Western Railroad 12 July Same 848 etux to W, Webb 303 305 Western Railroad Rivers $2011,23 072 Title to Carters Ino Roland W, Webb etux to Wasatch Roofing by A.?, 071 , Baokxan Abstraot snd James F. Larkin etux 755 American Savings A Loan to Burton M. Todd etal Financing Statements 304 Same as 302 712 Baokman Abstraot snd Title 2546 Asset, $2,405.00; Ex, $1055.00; July 10 549 - Trlna Colette Nielson, 8790 Blue' Jay Lane, Hollldy; babysitter, Robert Abell; Llab, $1966.29; Asset, $180.00; Ex, $180.00; July 10 711 302 . Janet Velasques John Gurr etux to Ann McMillan dba McMillan Electric $586.22 794 Release of Mortgages ' Great State Servlee to 656 $200,00 Llab, $23,910.86; Aaaet, $3368.60; Ex, $532.00; July 10 548 - Terry Anne Neel,- 1459 Swan Ogdn; telephone co Emplyee Mntn Bell; Llab, $29,659.93; Utah Title and Abs, Tv H. Mellonle etux William to Associates A : 629 2545 356 J. Bougies Bowers to 546 - Eileen Wood house Martin, 3170 S. 3085 W. SLC; Eimac; TUESDAY, JULY 177, 1973 RECORD DAILY |