In the decision of Rent-a-Center v. Utah State Tax Commission, the Utah Supreme Court ruled in favor of the taxpayer, holding that liability waiver fees are not subject to sales tax in Utah. The decision abates a sales tax deficiency that had been issued to Rent-a-Center. The decision stands for the proposition that transactions not specifically taxed by the Legislature are not subject to sales tax. Rent-a-Center was represented by the team of Steve Young, Nate Runyan, and Pam Hunsaker of Holland & Hart LLP.
Click here to read the decision in full.
Holland & Hart’s State and Local Tax Group is among the broadest and deepest in the Mountain West, and our attorneys possess decades of experience addressing state and local tax issues in Colorado, Utah, Wyoming, New Mexico, Idaho, Montana, Nevada, and surrounding states. We represent numerous industries throughout the region, including oil and gas, mining, telecommunications, cable, utilities, pipelines, retail, and small businesses.
The Tax group handles administrative, trial court, and appellate court litigation on state and local tax issues; lobbying on state and local tax issues before state legislative and administrative bodies and cities and counties; state and local tax planning; and transactional state and local tax advice.