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AMERICAN EXP. TRAVEL v. TAX COM'N

No. 22385.

920 P.2d 921 (1996)

128 Idaho 902

AMERICAN EXPRESS TRAVEL RELATED SERVICES COMPANY, INC., a New York Corporation authorized to do business in Idaho, Plaintiff-Appellant, v. The TAX COMMISSION OF the STATE OF IDAHO, Defendant-Respondent.

Supreme Court of Idaho, Boise, April, 1996 Term.

July 29, 1996.

Attorney(s) appearing for the Case

Holland & Hart, Boise; Morrison & Foerster, New York, for appellant. Arthur B. Rosen, argued.

Alan G. Lance, Attorney General; Carl E. Olsson, Boise, argued, for respondents.

SCHROEDER, Justice.

This is an appeal by American Express Travel Related Services Company, Inc. (American Express) from a decision of the district court affirming a determination of the Idaho State Tax Commission (Tax Commission) that the distribution of promotional materials by American Express to Idaho residents is subject to "use" tax under section 63-3621(a) of the Idaho Code.

I.

BACKGROUND AND PRIOR PROCEEDINGS

American Express, a...

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