V-1 Oil Co. v. State Tax Commission

In V-1 Oil Co. v. State Tax Commission, 942 P.2d 906, 911 (Utah 1996), vacated on other grounds, 942 P.2d 915, 918 (Utah 1997), the Court described a service fee as "a specific charge in return for a specific benefit to the one paying the fee." The Court contrasted a service fee with a regulatory fee, which is a specific charge that defrays the government's cost of regulating and monitoring the class of entities paying the fee, and with a tax, which is a "general revenue-raising measure." Id.