Response December 27, 1994
Request
December 27, 1994
Commissioners
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
Dear Commissioners:
Regarding: Exemption from sales or use tax for oxygen used in
manufacturing.
Since oxygen is not a product which burns independently to produce heat
or energy, rule R865-19S-35 does not appear to provide for this exemption. Nevertheless, we were advised some time ago
that the exemption has been allowed. I
spoke with XXXXX on December 21, and he indicated that historically that has
been--and still is--the case.
It is our understanding that sales or uses of oxygen are exempt from
sales or use tax if the oxygen is used in manufacturing tangible personal
property or in producing or compounding of a product which will be resold.
We would appreciate your providing us with a written policy statement
regarding this exemption.
As always, thank you for taking the time to clarify information for us.
Sincerely,
XXXXX
Research Consultant
TO: XXXXX, Director
FROM: XXXXX, Secretary
DATE: January 4, 1995
SUBJECT: Request for Advisory
Opinion - No. 95-001DJ
Attached is a request for an advisory opinion from XXXXX of XXXXX Will you please review the request of XXXXX
for an advisory opinion regarding exemption from sales or use tax for oxygen
used in manufacturing.
Please prepare the response for signature by the Commission as per the
guidelines established by them.
Thank you.
cc: XXXXX
XXXXX
XXXXX