Sanders Brine Shrimp v. Audit Division of Utah State Tax Commission

ZIMMERMAN, Justice:

Sanders Brine Shrimp, a Utah partnership, seeks review of a February 13, 1991, final order of the Utah State Tax Commission. The Commission held that Sanders did not qualify for the sales tax exemptions provided for either manufacturers or farmers under subparts (16) and (22), respectively, of section 59-12-104 of the Code. Utah Code Ann. § 59-12-104(16), (22) (Supp. 1988) (amended 1989, 1991, and 1992). 1 Sanders argues, inter alia, that in ruling that its brine shrimp operation did not qualify as a manufacturer under subpart (16), the Commission relied upon an…