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OLD WEST REALTY, INC. v. IDAHO STATE TAX COM'N

No. 15876.

716 P.2d 1318 (1986)

110 Idaho 546

OLD WEST REALTY, INC., an Idaho corporation, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho.

April 3, 1986.

Attorney(s) appearing for the Case

Joseph M. Meier, of Clemons, Cosho & Humphrey, Boise, for plaintiff-appellant.

Jim Jones, Atty. Gen., and Theodore V. Spangler, Deputy Atty. Gen., Boise, for defendant-respondent.

BAKES, Justice.

Old West Realty (Old West) appeals a decision of the district court granting summary judgment in favor of respondent tax commission. The district court ruled that the transfer of multiple listing booklets from Ada County Multiple Listing Service (Ada MLS) to appellant constituted a taxable transaction under the Idaho sales and/or use tax provisions, I.C. §§ 63-3601 et seq., because: (1) the transaction involved the transfer of tangible...

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