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GOODMAN OIL CO. v. IDAHO STATE TAX COM'N

No. 25994.

28 P.3d 996 (2001)

136 Idaho 53

GOODMAN OIL COMPANY OF LEWISTON, an Idaho corporation, and Goodman Oil Company, an Idaho corporation, Plaintiffs-Respondents, v. IDAHO STATE TAX COMMISSION, Defendant-Appellant.

Supreme Court of Idaho, Boise, February 2001 Term.

Rehearing Denied July 27, 2001.

Attorney(s) appearing for the Case

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

Jim Jones and Associates, Boise, for respondents. John C. McCreedy argued.

SCHROEDER, Justice.

This is an appeal from a district court order denying partial summary judgment to the Idaho State Tax Commission (the Commission), based on its ruling that the Commission could not levy fuel tax or transfer fees against Goodman Oil Company of Lewiston (Goodman Oil) on fuel sold to the Coeur d'Alene Indian Tribe (the Tribe).

I.

BACKGROUND AND PRIOR PROCEEDINGS

The period at issue in this case spans from January 1997 through...

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