CHICAGO BRIDGE & IRON CO. v. TAX COM'N

No. 910265.

839 P.2d 303 (1992)

CHICAGO BRIDGE & IRON COMPANY, Petitioner, v. STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

September 30, 1992.


Attorney(s) appearing for the Case

R. Paul Van Dam, Leon A. Dever, Salt Lake City, for Utah State Tax Com'n.

Ronald G. Moffitt, Robert A. Peterson, Salt Lake City, for Chicago Bridge and Iron.


STEWART Justice:

This case is here on a petition to review an order of the Utah State Tax Commission assessing sales taxes and a penalty against Chicago Bridge and Iron (CBI).

CBI is an Illinois corporation. A division of CBI operates a steel fabricating facility in Salt Lake City, Utah, where it designs and fabricates large steel storage tanks, pressure vessels, and mixing tanks that, in most cases, CBI installs on a purchaser's land. CBI purchases the steel...

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