Utah has upheld an auditor’s determination that a crude oil refiner was liable for sales and use tax on purchases of services performed on outdoor equipment and areas and storage tanks. The services included removal of items such as debris and hard water, bird dung, and solids from gasoline, arsenic, or hydrogen fluoride.The state agreed with the auditor’s finding that the services were taxable as assisted cleaning and washing of tangible personal property. The refiner unsuccessfully argued that the services were not cleaning services, but rather restoration services that protected equipment from corrosion and removed solids and hazardous materials. (Commission Decision, Appeal No. 14-1518, Utah State Tax Commission, July 20, 2016)