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STATE EX REL. WASDEN v. NATIVE WHOLESALE SUPPLY

No. 38780.

312 P.3d 1257 (2013)

STATE of Idaho by and through Lawrence G. WASDEN, Attorney General, and the Idaho State Tax Commission, Plaintiffs-Respondents, v. NATIVE WHOLESALE SUPPLY COMPANY, a corporation, Defendant-Appellant.

Supreme Court of Idaho, Boise, December 2012 Term.

October 15, 2013.

Attorney(s) appearing for the Case

Eberle, Berlin, Kading, Turnbow & McKlveen, Chartered, Boise, for appellant. Samuel A. Diddle argued.

Hon. Lawrence G. Wasden , Attorney General, Boise, for respondents. Brett T. DeLange argued.

SUBSTITUTE OPINION, THE COURT'S PRIOR OPINION DATED AUGUST 16, 2013 IS HEREBY WITHDRAWN.

HORTON, Justice.

This appeal arises from Native Wholesale Supply Company's (NWS) cigarette sales to Warpath, Inc. NWS is an Indian retailer organized under the tribal laws of the Sac and Fox Nation. It operates on the Seneca reservation in New York. Warpath is an Idaho corporation that operates on the Coeur d'Alene reservation. The State of Idaho brought suit against...

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