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CENT. PAVING CO. v. IDAHO TAX COM'N

No. 20424.

879 P.2d 1107 (1994)

126 Idaho 174

CENTRAL PAVING COMPANY, INC., Plaintiff-Respondent-Cross-Appellant, v. IDAHO TAX COMMISSION, Defendant-Appellant-Cross-Respondent.

Supreme Court of Idaho.

August 22, 1994.

Attorney(s) appearing for the Case

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

Dillion, Bosch & Daw, Chartered, Boise, for respondent/cross-appellant. C.A. Daw argued.

SILAK, Justice.

This is an appeal by the Idaho State Tax Commission ("Commission") from a decision of the district court that a rock crushing machine owned and operated by Central Paving Company, Inc. ("Central Paving") is exempt from a use tax assessment pursuant to the "production exemption" set forth in I.C. § 63-3622D(1) as that statute was in effect in 1986 through 1988. We affirm.

FACTS AND PROCEDURAL BACKGROUND

Central Paving is a paving...

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