The Tax Commission stated that it approved the assessment of sales tax on Ver-max’s purchase of raw materials because those materials became real property upon installation, and, argues the Tax Commission, Vermax was the last entity to use the raw materials as personal property before they were converted into real property. Rule 865-19-58S of the U Tax Commission, 802 P.2d 715 (Utah 1990), the Utah Supreme Court held that sales tax is levied upon the ultimate consumer of personal property, and that the contractor is the ultimate consumer and thus liable for sales tax since “[t]he act of taking the items out of inventory for use in a construction contract is a retail sale....” Id. at 718-19; see also Chicago Bridge & Iron Co. v. State Tax Comm’n, 839 P.2d 303, 307-08 (Utah 1992) (<HOLDING>). However, in Thorup Bros. Construction v.
holding that property tax was a state tax and was thus disproportionate unreasonable and unfair because of discrepancies in tax rates of up to 400 between school districts holding accidental rupture of insureds oil tanks during a flood subject to pollution exclusion clause holding manufacturer and installer of mixing tanks ultimate consumer and subject to tax recognizing the availability of a cause of action by manufacturer against supplier under consumer fraud act holding that a consumer reporting agency which gives a consumer report to the attorney representing the agency is not subject to the fcra because the attorney is not a traditional third party