RICHARDSON v. STATE TAX COMMISSION

No. 12736.

604 P.2d 719 (1979)

100 Idaho 705

Joe E. RICHARDSON, Individually and as a partner, and Dale J. Richardson, Individually and as a partner in the partnership of the Riverside Lumber Company, Plaintiffs-Respondents and Cross-Appellants, v. STATE TAX COMMISSION, State of Idaho, Defendant-Appellant and Cross-Respondent.

Supreme Court of Idaho.

December 14, 1979.


Attorney(s) appearing for the Case

David H. Leroy, Atty. Gen., David G. High, Deputy Atty. Gen., Boise, for defendant-appellant and cross-respondent.

S. David Swayne, Moscow, for plaintiffs-respondents and cross-appellants.

William J. Brauner, Caldwell, amicus curiae.


BAKES, Justice.

We are called upon to determine in this appeal whether certain equipment used in a lumber mill operation owned by plaintiff respondents Richardsons is exempt from the state sales tax under the sales tax manufacturing and processing exemption contained in I.C. § 63-3622(d).1 Both the defendant appellant State Tax Commission and plaintiff respondents and cross appellants Richardsons...

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