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BOYNE USA, INC. v. DEPT. OF REVENUE

DA 20-0319.

490 P.3d 1240 (2021)

2021 MT 155

BOYNE USA, INC., Petitioner, Appellee and Cross-Appellant, v. DEPARTMENT OF REVENUE of the State of Montana, Respondent and Appellant.

Supreme Court of Montana.

Decided: June 29, 2021.

Attorney(s) appearing for the Case

For Appellant: Brendan R. Beatty , Teresa G. Whitney , Special Assistant Attorneys General, Montana Department of Revenue, Helena, Montana.

For Appellee: Michael Green , Dale Schowengerdt , D. Wiley Barker , Crowley Fleck PLLP, Helena, Montana.

¶1 The Department of Revenue of the State of Montana (Department) appeals summary judgment entered by the Fifth Judicial District Court, holding that the "Resort Service Fee" Boyne USA, Inc. (Boyne) charges guests is not subject to Montana's Lodging Facilities Use Tax (Use Tax) and forfeited...

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