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MILLER WELDING SUPPLY v. UTAH TAX COM'N

No. 930119-CA.

860 P.2d 361 (1993)

MILLER WELDING SUPPLY, INC., Petitioner, v. UTAH STATE TAX COMMISSION, AUDITING DIVISION, Respondent.

Court of Appeals of Utah.

September 2, 1993.

Attorney(s) appearing for the Case

David O. Black (argued), Richard W. Black, Black, Jensen, Stith & Argyle, Salt Lake City, for petitioner.

Jan Graham, State Atty. Gen., John McCarrey (argued), Asst. Atty. Gen., Salt Lake City, for respondent.

Before BILLINGS, JACKSON and RUSSON, JJ.

JACKSON, Judge:

Miller Welding Supply, Inc. (Miller Welding) appeals a decision by the Utah State Tax Commission (Tax Commission) upholding the assessment of a sales tax on Miller Welding's sales of oxygen concentrators. We reverse.

FACTS

Miller Welding provides oxygen concentrators to medically dependent individuals. The oxygen concentrator is an engineered device that draws oxygen from the surrounding air, concentrates it, and delivers it to the...

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