SF PHOSPHATES v. AUDITING DIV., TAX COM'N

No. 970239.

972 P.2d 384 (1998)

SF PHOSPHATES LIMITED COMPANY, Petitioner, v. AUDITING DIVISION, UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

June 26, 1998.


Attorney(s) appearing for the Case

William H. Adams, Salt Lake City, for petitioner.

Jan Graham, Attorney General, Clark L. Snelson, Assistant Attorney General, Salt Lake City, for respondent.


DURHAM, Associate Chief Justice:

SF Phosphates Limited Company ("Phosphates") seeks review of a Tax Commission order assessing a sales tax deficiency against it on the transfer of electricity to its 98 percent-owned subsidiary, SF Pipeline Limited Company ("Pipeline"). The Tax Commission found that electricity provided by Phosphates to Pipeline was not electricity used in mining and was therefore subject to sales tax. We affirm.

The parties stipulated before...

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