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OSI INDUSTRIES v. UTAH STATE TAX COM'N

No. 930185-CA.

860 P.2d 381 (1993)

OSI INDUSTRIES, INC. dba Otto & Sons, Petitioner, v. UTAH STATE TAX COMMISSION, AUDITING DIVISION, Respondent.

Court of Appeals of Utah.

September 10, 1993.

Attorney(s) appearing for the Case

Walter P. Faber, Jr. (argued), Salt Lake City, for petitioner.

Jan Graham, State Atty. Gen., Gale K. Francis, Asst. Atty. Gen. (argued), Salt Lake City, for respondent.

Before GREENWOOD and JACKSON, JJ., and RUSSON, Associate P.J.

OPINION

RUSSON, Associate Presiding Judge:

OSI Industries, Inc. (OSI), seeks review of a decision of the Utah State Tax Commission (Tax Commission) upholding the assessment of a sales tax on OSI's purchase of liquid nitrogen. We reverse and remand.

FACTS

OSI operates a meat processing plant that produces ground meat patties for sale to McDonald's restaurants. In order to preserve the required quality and uniformity of the meat patties,...

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