Rocky Mountain Energy v. Utah State Tax Commission

HOWE, Associate Chief Justice:

Rocky Mountain Energy Company (“RME”) seeks review of an order of the Utah State Tax Commission imposing sales tax on RME’s sale of slag material to L.A. Young and Sons Construction Company.

FACTS

RME processes and sells slag (a waste product of the copper smelting process) that it extracts from a slag pile leased from Kennecott Copper Corporation in Magna, Utah. RME usually loads and transports the slag to facilities where it is crushed and made suitable for use as railroad ballast or as fill material in highway construction. RME agreed to provide L.A. Young with…