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POTLATCH CORP. v. IDAHO STATE TAX COM'N

No. 18409.

813 P.2d 340 (1991)

120 Idaho 1

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

Supreme Court of Idaho, Boise, January 1991 Term.

Rehearing Denied May 10, 1991.

Attorney(s) appearing for the Case

Cumer L. Green, Boise, for plaintiff-appellant.

Jim Jones, Atty. Gen., Theodore V. Spangler (argued), Deputy Atty. Gen., Boise, for defendant-respondent.

JOHNSON, Justice.

This is a use tax case involving the application of the "production exemption" contained in I.C. § 63-3622(d) [now I.C. § 63-3622D] (the production exemption). It is a companion case to Idaho State Tax Comm'n v. Haener, Dkt. No. 17729 (Idaho Dec. 11, 1990).

The exemption of several of the items that were originally at issue in this case was resolved in Haener. We apply Haener in a modified prospective fashion...

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