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Sales and use taxes are applicable to the sale of window coverings, such as draperies, shutters, and blinds, but the separate charge for installation of these items are not taxable. If, after installation, the covering becomes real property then neither the charge for the covering nor its installation is taxable. (Private Letter Ruling, Opinion No. 03-003, Utah State Tax Commission, April 15, 2003)

(06/15/2003)

Legislation was passed in Utah providing an exemption for sales or leases of semiconductor processing materials, from July 1, 2001 through June 30, 2004. The tax will be phased out completely after June 30, 2004. There are three stages of phasing in the exemption:
1. Beginning on July 1, 2001 through June 30, 2002, 10% of the sale or lease is exempt;
2. Beginning on July 1, 2002 through June 30, 2003, 50% of the sale or lease is exempt; and
3. Beginning on July 1, 2003 through June 30, 2004, 100% of the sale or lease is exempt .
(Utah Legislation Session SB 174, Effective July 1, 2001)

(04/15/2003)

A Utah scrap recycling business's purchase of equipment was not exempt from Utah sales and use tax as qualifying for the state's manufacturing exemption because their SIC code in the year in question did not match the true business they actually performed. Only a certain group of SIC codes have been selected to be included in the exemption and there was no similarity between the products described in a code within the range and the products actually produced by the taxpayer. (Atlas Steel, Inc. Utah Supreme Court, No. 20010483, November 19, 2002)

(12/15/2002)

The sale and lease of semiconductor fabricating and processing materials is exempt from sales tax from July 1, 2001 to June 30, 2004. These materials are exempt regardless of whether the materials actually come in contact with the semiconductor or if they are incorporated into real property. (SB174, Chap. 262, of 2001)

(07/15/2001)

Although the nitrogen was not used as a fuel to produce heat or energy, it was considered exempt because it was purchased for industrial rather than residential purposes. Without legislative intent to the contrary during the period at issue, a liberal statutory interpretation of the term "gas" in tax provisions could include nitrogen. (Hercules, Inc., Utah Court of Appeals, No. 20000105-CA, December 21,2000)

(12/15/2000)

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