NIEDERHAUSER v. TAX COM'N

No. 920338-CA.

858 P.2d 1034 (1993)

NIEDERHAUSER ORNAMENTAL & METAL WORKS CO., INC., Petitioner, v. TAX COMMISSION, AUDITING DIVISION, State of Utah, Respondent.

Court of Appeals of Utah.

August 13, 1993.


Attorney(s) appearing for the Case

Leland S. McCullough, Craig F. McCullough, and John B. Lindsay, Salt Lake City, for petitioner

Jan Graham and John C. McCarrey, Salt Lake City, for respondent.

Before GARFF, GREENWOOD and ORME, JJ.


ORME, Judge:

Petitioner, a metal products fabricator, seeks reversal of the Tax Commission's levy of sales taxes for its purchases in Utah of materials from Utah vendors. Petitioner claims that (1) it was not the ultimate consumer of goods in one instance, (2) some transactions are exempt as sales to religious institutions, and (3) it should receive credit for taxes imposed by Nevada. We affirm.

FACTS

Petitioner...

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