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BONNEVILLE INTERN. v. STATE TAX COM'N

No. 920775-CA.

858 P.2d 1045 (1993)

BONNEVILLE INTERNATIONAL CORPORATION, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Court of Appeals of Utah.

August 17, 1993.

Attorney(s) appearing for the Case

Boyd J. Hawkins, Asst. Gen. Counsel, and Brian C. Johnson, Scott R. Ryther, Brent O. Hatch (Argued), Kimball, Parr, Waddoups, Brown & Gee, Salt Lake City, for petitioner.

Jan Graham, State Atty. Gen., Brian L. Tarbet (Argued), John C. McCarrey, Asst. Attys. Gen., Salt Lake City, for respondent.

Before BENCH, GREENWOOD and RUSSON, JJ.

OPINION

GREENWOOD, Judge:

Bonneville International Corporation (Bonneville) petitions for review of a final decision of the Utah State Tax Commission (the Commission) denying a sales tax exemption for certain manufacturing equipment purchases made by Video West, one of Bonneville's divisions. We reverse.

FACTS

Bonneville is a Utah corporation involved in radio and television broadcasting. Bonneville Communications and Video West are manufacturing...

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