Northwest Steel Rolling Mills, Inc. v. Department of Revenue

Are slagging chemicals, used in manufacturing new steel products from scrap steel, exempt from sales and use taxes? The Department of Revenue ruled that they were not. It assessed unpaid taxes and interest thereon for several years against Northwest Steel Rolling Mills, Inc. Northwest paid the assessment and sued for a refund. The trial court held that the chemicals were exempt. It ordered the Department to refund the disputed amount. We reverse.

The trial court's findings are undisputed save for one which, nevertheless, is supported by substantial evidence and will not be disturbed. Ridgeview…