Semeco Industries, Inc. v. Auditing Division of the Utah State Tax Commission

HOWE, Associate Chief Justice:

SEMECO Industries, Inc., seeks review of the denial of its application for a certificate of sales tax exemption which it sought from the Utah State Tax Commission. In its application, SEMECO asserted that it was both a religious institution and a charitable institution, exempt from sales tax under Utah Code Ann. § 59-12-104(8) (Supp.1991).

SEMECO is a Utah nonprofit corporation. Its name is an acronym for Seventh-*1168day Adventist Educational, Manufacturing, Engineering Company. The La Verkin, Utah, Seventh-day Adventist Church founded SEMECO in 1983 to provide jobs…