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GRACIE, LLC v. IDAHO STATE TAX COM'N

No. 36111.

237 P.3d 1196 (2010)

GRACIE, LLC, an Idaho limited liability company, and Barnes & Barnes Enterprises, LLC, an Idaho limited liability company, Petitioners-Appellants, v. IDAHO STATE TAX COMMISSION, a political subdivision of the State of Idaho, Respondent.

Supreme Court of Idaho, Boise, June 2010 Term.

Rehearing Denied August 31, 2010.

Attorney(s) appearing for the Case

Derek A. Pica, Boise, for appellants.

The Honorable Lawrence G. Wasden, Idaho Attorney General, Boise, for respondent. Brian D. Nicholas argued.

J. JONES, Justice.

Gracie, LLC, and Barnes & Barnes Enterprises, LLC, appeal the district court's decision requiring that they pay use tax on their out-of-state purchases of tanning and spa equipment. We affirm.

I.

Background

Gracie, LLC, and Barnes & Barnes Enterprises, LLC, (the taxpayers) separately own and operate several Planet Beach tanning salons in Ada and Canyon Counties. Planet Beach generates revenue by offering a variety...

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