Tesla Motors UT, Inc. v. Utah Tax Comm’n, 2017 UT 18 (Apr. 3, 2017)

The court affirmed the Utah Motor Vehicle Enforcement’s decision to deny Tesla Motor UT, Inc.’s application for a license to sell new motor vehicles, holding that Utah Code §§ 41-3-101 (licensing act) and 13-14-101 (franchise act), when read together, prohibit a wholly owned subsidiary of a motor vehicle manufacturer from obtaining a license to sell the manufacturer’s new motor vehicles in stores in Utah.