Newspaper Agency Corp. v. Auditing Division of Utah State Tax Commission

ZIMMERMAN, Chief Justice:

We granted certiorari to review a court of appeals decision reversing the Utah State Tax Commission’s (“the Commission”) assessment of sales tax on Newspaper Agency Corporation’s (“NAC”) purchase and reconfiguration of printing presses. See Newspaper Agency Corp. v. Utah State Tax Comm’n, 892 P.2d 17 (Ct.App.), cert. granted, 910 P.2d 425 (Utah 1995). In Newspaper Agency Corp., the court of appeals first invalidated the Commission’s rule defining the phrase “new or expanding operations” found in section 59-12-104(16) of the Utah Code. Id. at 21-22; see Utah Admin.…