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ATLAS STEEL, INC. v. UTAH STATE TAX COM'N

No. 20010483.

61 P.3d 1053 (2002)

2002 UT 112

ATLAS STEEL, INC., Petitioner, v. UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

November 19, 2002.

Attorney(s) appearing for the Case

Roger O. Tew, David E. Sloan, Salt Lake City, for petitioner.

Mark L. Shurtleff, Att'y Gen., Gale K. Francis, Asst. Att'y Gen., Salt Lake City, for respondent.

RUSSON, Justice:

¶ 1 Atlas Steel, Inc. ("Atlas"), seeks review of a Utah State Tax Commission ("Commission") ruling that its purchase of certain equipment was subject to sales and use tax. We affirm.

BACKGROUND

¶ 2 Sometime between June 30, 1991, and December 31, 1996, Atlas purchased certain equipment and parts. Specifically, Atlas purchased (1) a "Newell 98104 Super Heavy Duty Dry/Dry Shredding System," (2) a capped disc rotor for use...

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