BEFORE THE UTAH STATE TAX
COMMISSION
_____________________________________
IN RE: )
:
XXXXX )
: DECLARATORY
JUDGEMENT
)
: Appeal No.
89-0246
) Acct. No.
XXXXX
_____________________________________
STATEMENT OF CASE
This
matter comes before the Utah State Tax Commission as a request for declaratory
judgment pursuant to Rule R861-5A-l(Q).
The Petitioner is a manufacturer and retailer of concrete. The concrete is either premixed with all
necessary ingredients, including water, and poured into a mixing bowl mounted
on a truck chassis, or dry mix is loaded into the mixing bowl and water is
added. The mixing process continues
during transportation and until delivery to the customer.
Petitioner
requests that an exemption be granted for the purchase of mixing bowls which
are mounted on truck chassis which will be used in the new or expanded
operations pursuant to Utah Code Ann. §59-12-104(16). The Petitioner opened six new plant locations and purchased new
mixer trucks for each location.
In
this case it appears that there is an element of manufacturing involved in that
the mixing bowl is an extension of the concrete manufacturing process. SIC code
3273, which is in the manufacturing series, includes truck-mixed concrete.
DECISION AND ORDER
The
Tax Commission, after reviewing the arguments and requests of the Petitioner,
grants its request and determines that it does fall within the exemption of
Section 59-12-104(16) and the definition is set out in Rule R865-85S-l. This decision does not allow the tax-free
purchase of truck chassis.
DATED
this 28th day of March, 1989.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
R. H. Hansen Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco G.
Blaine Davis
Commissioner Commissioner