Atlas Steel, Inc. v. Utah State Tax Commission

RUSSON, Justice:

¶ 1 Atlas Steel, Inc. (“Atlas”), seeks review of a Utah State Tax Commission (“Commission”) ruling that its purchase of certain equipment was subject to sales and use tax. We affirm.

BACKGROUND

¶ 2 Sometime between June 30, 1991, and December 31, 1996, Atlas purchased certain equipment and parts. Specifically, Atlas purchased (1) a “Newell 98104 Super Heavy Duty Dry/Dry Shredding System,” (2) a capped disc rotor for use in the new shredder, (3) a hard-faced capped rotor, also for use in the new shredder, and (4) a Mitsubishi hydraulic excavator, which replaced four cable cranes…