Hercules Inc. v. Utah State Tax Commission

21 P.3d 231 (2000)

2000 UT App 372

HERCULES INCORPORATED, Petitioner,

v.

UTAH STATE TAX COMMISSION, Respondent.

No. 20000105-CA.

Court of Appeals of Utah.

December 21, 2000.

Rehearing Denied April 18, 2001.

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…