holding that sales made to contractor who builds roads for the state are not sales to the state and therefore are not exempt
How later courts described this case
- holding that sales made to contractor who builds roads for the state are not sales to the state and therefore are not exempt
- “[C]ontractors are consumers ... because they are the last persons in the chain to deal with such products before incorporation into a separate entity and before such products lost their identity as such.”
Written by the judges who cited it.
The opinion
MOFFAT, Chief Justice
(concurring).
I think this case is distinguishable from the
Western Leather & Finding
case, 87 Utah 227 , 48 P. 2d 526 .