HOWE, Chief Justice:
INTRODUCTION
¶ 1 Petitioner Yeargin, Inc. seeks certiorari review of the court of appeals's decision upholding the Utah State Tax Commission's denial of Yeargin's sales tax refund claim. Yeargin, Inc. v. Tax Comm'n, 1999 UT App 094,
BACKGROUND
¶ 2 In 1988, an ammonium perchlorate (AP) manufacturing facility owned by Pacific Engineering and Production Co...
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