Legal Opinion
Nucor Corp., Nucor Steel—Utah Division v. Utah State Tax Commission
Utah Supreme Court
Decided May 18, 1992No. 900328PublishedCited by 20 opinions
1Opinion of the Court
HALL, Chief Justice:
Petitioner Nucor Corporation, Nucor Steel — Utah Division (“Nucor”) seeks review of the order of the Utah State Tax Commission upholding a deficiency assessment against Nucor for sales and use taxes for the period October 1, 1984, through September 30, 1987, and denying its request for sales and use tax exemptions for its purchases of lance pipes, stirring lances, and mill rolls used in the production of steel at its Utah facilities.
Nucor is engaged in the business of manufacturing and marketing steel products at a steel mill located near Plymouth, Utah. It converts scrap…
2Cases cited10 opinions
- Morton International, Inc. v. Auditing Division of the Utah State Tax CommissionUtah Supreme Court · 1991
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1946
- Parson Asphalt Products, Inc. v. Utah State Tax CommissionUtah Supreme Court · 1980
- Union Portland Cement Co. v. State Tax CommissionUtah Supreme Court · 1947
- E. C. Olsen Co. v. State Tax CommissionUtah Supreme Court · 1946
5 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- King v. Industrial Com'n of UtahCourt of Appeals of Utah · 1993
- 49th Street Galleria v. Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1993
- South Davis Community Hospital, Inc. v. Department of Health, Division of Health Care FinancingCourt of Appeals of Utah · 1994
- US Xpress, Inc. v. Utah State Tax CommissionCourt of Appeals of Utah · 1994
- Niederhauser Ornamental & Metal Works Co. v. Tax Commission, Auditing DivisionCourt of Appeals of Utah · 1993
15 more not listed; retrieve them via the Exa API.