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NUCOR CORP. v. UTAH STATE TAX COM'N

No. 900328.

832 P.2d 1294 (1992)

NUCOR CORPORATION, NUCOR STEEL — UTAH DIVISION, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

May 18, 1992.

Attorney(s) appearing for the Case

Mark K. Buchi, Gary R. Thorup, Richard G. Wilkins, Salt Lake City, Murray Ogborn, Tim O'Neill, Denver, Colo., for petitioner.

R. Paul Van Dam, Brian Tarbet, Salt Lake City, for respondent.

HALL, Chief Justice:

Petitioner Nucor Corporation, Nucor Steel — Utah Division ("Nucor") seeks review of the order of the Utah State Tax Commission upholding a deficiency assessment against Nucor for sales and use taxes for the period October 1, 1984, through September 30, 1987, and denying its request for sales and use tax exemptions for its purchases of lance pipes, stirring lances, and mill rolls used in the production...

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