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HERCULES INC. v. UTAH STATE TAX COM'N

No. 20000105-CA.

21 P.3d 231 (2000)

2000 UT App 372

HERCULES INCORPORATED, Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Court of Appeals of Utah.

Rehearing Denied April 18, 2001.

Attorney(s) appearing for the Case

Kent B. Alderman, Maxwell A. Miller, and Randy M. Grimshaw, Salt Lake City, for Petitioner.

Jan Graham and Mark E. Wainwright, Salt Lake City, for Respondent.

Before Judges BILLINGS, ORME, and THORNE.

OPINION

BILLINGS, Judge:

¶ 1 Hercules Incorporated (Hercules) appeals a final decision by the Utah State Tax Commission (Commission) imposing a sales tax on Hercules for nitrogen gas it purchased and used in manufacturing graphite fiber. We reverse.

BACKGROUND

¶ 2 Hercules purchased nitrogen gas which it used in manufacturing graphite fiber.1 The nitrogen gas is not used as a fuel in the manufacturing...

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