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EATON KENWAY v. AUDITING DIV.

No. 940126.

906 P.2d 882 (1995)

EATON KENWAY, INC., Petitioner, v. AUDITING DIVISION OF the UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

November 6, 1995.

Attorney(s) appearing for the Case

F. Lavar Christensen, Salt Lake City, for petitioner.

Jan Graham, Atty. Gen., Susan L. Barnum, Asst. Atty. Gen., Salt Lake City, for respondent.

Maxwell A. Miller, Kent Winterholler, Salt Lake City, for amici Utah Manufacturers Association and Utah Taxpayers Association.

HOWE, Justice:

Petitioner Eaton Kenway, Inc. (Eaton), seeks review of a decision by the Utah State Tax Commission assessing sales tax on Eaton's purchase of a new manufacturing machine and its conversion of engineering drawings to computer disks.

Utah levies a tax on "retail sales of tangible personal property made within the state." Utah Code Ann. § 59-12-103(1)(a). The Auditing Division of the Commission conducted a sales and use tax audit of Eaton...

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