Morton International, Inc. v. Auditing Division of the Utah State Tax Commission

HALL, Chief Justice:

Petitioner Morton International, Inc. (“Morton”), seeks review of the determination of the Utah State Tax Commission (“the Commission”) that certain expenditures made in the construction of facilities used in the production of sodium azide pel lets and igniter material (“production facilities”) are not exempt from sales and use tax under Utah Code Ann. § 59-12-104(15) or (16) (Supp.1987).

The facts underlying Morton’s claims are not in dispute. In 1987, Morton began construction of facilities used in the production of sodium azide pellets and igniter material, which are…