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AG AIR, INC. v. IDAHO STATE TAX COM'N

No. 24204.

972 P.2d 313 (1999)

132 Idaho 345

AG AIR, INC., an Idaho corporation, Plaintiff-Appellant, v. IDAHO STATE TAX COMMISSION, Defendant-Respondent.

Supreme Court of Idaho, Twin Falls, November 1998 Term.

February 4, 1999.

Attorney(s) appearing for the Case

Ingram Law Office, Burley, for appellant.

Hon. Alan G. Lance, Attorney General; Carl E. Olsson, Deputy Attorney General, Boise, for respondent.

SILAK, J.

This is an appeal from an order of the district court granting summary judgment in favor of the Idaho State Tax Commission in a case involving an equal protection challenge to section 63-3622D of the Idaho Code which authorizes exemptions to Idaho's sales and use taxes. We affirm the summary judgment.

I.

FACTS AND PROCEDURAL BACKGROUND

A. Facts

Appellant Ag Air, Inc. (Ag Air) is an Idaho corporation engaged in the business...

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