Horsehead Corp. v. Department of Revenue

Summary

The court held that metallurgical coke used in Horsehead's zinc-recovery process did not qualify for the use-tax chemical exemption because it did not directly and immediately change the manufactured zinc or iron products. The court also held that the tribunal properly reviewed the exemption issue as a mixed question of law and fact but erred in upholding the late-filing and late-payment penalties, because the record showed reasonable cause for abatement. The judgment was therefore affirmed in part and reversed in part.