Miller Welding Supply, Inc. v. Utah State Tax Commission, Auditing Division

I respectfully dissent because I disagree with the majority’s interpretation and application of Utah Code Ann. §§ 59-12-104(10) and 59-12-102(4)(a)(iii) (1992). The plain and unambiguous language of those sections provides that the sale of medicine is entitled to a sales tax exemption, and that although oxygen is included within the purview of the term “medicine,” oxygen concentrators are not.

When examining the language of sections 59-12-104(10) and 59 — 12—102(4)(a)(iii), this court is required to adhere to the longstanding rule that exemptions are to be strictly construed against the…