SF Phosphates Ltd. v. Auditing Division, Utah State Tax Commission

DURHAM, Associate Chief Justice:

SF Phosphates Limited Company (“Phosphates”) seeks review of a Tax Commission order assessing a sales tax deficiency against it on the transfer of electricity to ■ its 98 percent-owned subsidiary, SF Pipeline Limited Company (“Pipeline”). The Tax Commission found that electricity provided by Phosphates to Pipeline was not electricity used in mining and was therefore subject to sales tax. We affirm..

The parties stipulated before the Commission to the following facts. Phosphates owns and operates a phosphate mine in Vernal, Utah, from which it transports ore to…