K MART CORP. v. IDAHO STATE TAX COM'N

No. 16234.

727 P.2d 1147 (1986)

111 Idaho 719

K MART CORPORATION, Plaintiff-Respondent, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho.

Rehearing Denied November 7, 1986.


Attorney(s) appearing for the Case

Jim Jones, Atty. Gen. and Theodore V. Spangler, Deputy Atty. Gen., State of Idaho, Boise, for defendant-appellant.

Joseph Henry Uberauga II, Boise, for plaintiff-respondent.


HUNTLEY, Justice.

In this case we determine whether an advertiser, which has its advertising supplements printed out-of-state and which then pays a newspaper to insert and deliver the supplements with the newspaper, is subject to payment of use tax on the cost of the purchase of the supplements from the printer.

K Mart Corporation creates "mats" from which an out-of-state printer prints newspaper advertising inserts...

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