JACKSON, Judge:
Gull Laboratories, Inc. (Gull) appeals the Utah State Tax Commission's decision that Gull must pay sales tax on certain material bought to help make medical diagnostic test kits (kits). We affirm.
BACKGROUND
Gull makes kits which are used by doctors and hospitals to treat patients. The kits contain antigen slides, conjugate with counterstain, positive and negative control sera, "PBS powder," mounting fluid, and instructions.
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