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SANDERS BRINE SHRIMP v. AUDIT DIV.

No. 910106.

846 P.2d 1304 (1993)

SANDERS BRINE SHRIMP, Petitioner, v. AUDIT DIVISION OF the UTAH STATE TAX COMMISSION, Respondent.

Supreme Court of Utah.

January 28, 1993.

Attorney(s) appearing for the Case

R. Paul Van Dam, Mark E. Wainwright, Salt Lake City, for Utah State Tax Com'n.

Richard C. Cahoon, Salt Lake City, for Sanders Brine Shrimp.

Kent B. Linebaugh, John N. Brems, Salt Lake City, for amici Water & Power Technology, Inc., and Mount Olympus Waters, Inc.

ZIMMERMAN, Justice:

Sanders Brine Shrimp, a Utah partnership, seeks review of a February 13, 1991, final order of the Utah State Tax Commission. The Commission held that Sanders did not qualify for the sales tax exemptions provided for either manufacturers or farmers under subparts (16) and (22), respectively, of section 59-12-104 of the Code. Utah Code Ann. § 59-12-104(16), (22) (Supp. 1988) (amended 1989, 1991, and 1992).1 Sanders...

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