Mt. Olympus Waters, Inc. v. Utah State Tax Commission

OPINION

BILLINGS, Presiding Judge:

Petitioner Mount Olympus Waters, Inc. (Mount Olympus) appeals a final order of the *1272Utah State Tax Commission (the Commission). We affirm in part and reverse in part.

FACTS

Mount Olympus is in the business of bottling and selling spring water, distilled water, and purified water. Spring water accounts for approximately sixty percent of its overall sales. Mount Olympus uses a filtering technique, rather than heat, to remove microorganisms from the water it bottles.

Mount Olympus purchases reusable five-gallon bottles as containers for some of its products.1…