Niederhauser Ornamental & Metal Works Co. v. Tax Commission, Auditing Division

ORME, Judge:

Petitioner, a metal products fabricator, seeks reversal of the Tax Commission’s levy of sales taxes for its purchases in Utah of materials from Utah vendors. Petitioner claims that (1) it was not the ultimate consumer of goods in one instance, (2) some transactions are exempt as sales to religious institutions, and (3) it should receive credit for taxes imposed by Nevada. We affirm.

FACTS

Petitioner entered into six contracts to fabricate miscellaneous structural steel items, such as staircases and railings, for installation into buildings being constructed outside Utah. Two of the…