MORTON INTERN., INC. v. AUDITING DIV.

No. 900325.

814 P.2d 581 (1991)

MORTON INTERNATIONAL, INC., Petitioner, v. AUDITING DIVISION OF the UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

June 24, 1991.


Attorney(s) appearing for the Case

Randy M. Grimshaw, Maxwell A. Miller, Richard M. Marsh, Salt Lake City, for Morton Intern.

R. Paul Van Dam, Brian Tarbet, Salt Lake City, for State Tax Com'n.


HALL, Chief Justice:

Petitioner Morton International, Inc. ("Morton"), seeks review of the determination of the Utah State Tax Commission ("the Commission") that certain expenditures made in the construction of facilities used in the production of sodium azide pellets and igniter material ("production facilities") are not exempt from sales and use tax under Utah Code Ann. § 59-12-104(15) or (16) (Supp. 1987).

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