CRANE CREEK COUNTRY CLUB v. TAX COM'N

No. 18059.

790 P.2d 366 (1990)

117 Idaho 585

CRANE CREEK COUNTRY CLUB, a non-profit organization, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho.

April 19, 1990.


Attorney(s) appearing for the Case

Ringert, Clark, Harrington, Reid, Christenson & Kaufman, Boise, for plaintiff-appellant. James G. Reid argued.

Jim Jones, Atty. Gen., Larry M. Dunn, Deputy Atty. Gen. (argued), Boise, for defendant-respondent.


JOHNSON, Justice.

This is a sales tax case. The primary issue presented is whether a taxpayer is required to exhaust administrative procedures of the Idaho State Tax Commission before bringing an action in district court for a declaratory judgment. The taxpayer in this case sued for declarations that the Idaho Sales Tax Act does not apply to certain transactions of the taxpayer and that a regulation of the Tax Commission imposing a sales tax on these transactions...

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