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STATE TAX COM'N v. HAENER BROS., INC.

No. 17729.

828 P.2d 304 (1992)

121 Idaho 741

IDAHO STATE TAX COMMISSION, Appellant/Cross-Respondent, Respondent on Appeal, v. HAENER BROS., INC. and Albert J. Haener Equipment Rentals, Respondents/Cross-Appellants, Appellants on Appeal.

Supreme Court of Idaho, Boise, December 1991 Term.

March 17, 1992.

Attorney(s) appearing for the Case

Green Law Office, Boise, for respondents/cross-appellants. Cumer L. Green argued.

Larry J. EchoHawk, Idaho Atty. Gen., Theodore V. Spangler, Jr., Deputy Atty. Gen., Boise, for appellant/cross-respondent. Theodore V. Spangler, Jr. argued.

ON REHEARING

BOYLE, Justice.

In this case we are called upon to apply the production exemption provision of the Idaho Sales Tax Act, Chapter 36, Title 63, Idaho Code. The appellants, Haener Bros, Inc., and Albert J. Haener Equipment Rentals (hereafter jointly referred to as "Haener"), are in the business of renting heavy equipment to contractors and other companies. The State Tax Commission assessed sales tax on...

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