State Tax Commission v. Western Electronics, Inc.

DONALDSON, Justice.

In November 1972, Steve Brown, as president of Western Electronics, Inc. d/b/a Freight Outlet (a Nevada corporation with its principal place of business in Utah), applied for an Idaho sales tax permit. A permit was issued to Western Electronics, Inc. d/b/a Freight Outlet. The application listed Steve Brown, Mike Brown, and Pat Brown as the officers of Western Electronics, Inc.

Freight Outlet filed sales tax returns (Steve Brown signed the returns) each month from September 1974 through February 1975, indicating that sales tax was collected from customers during this period.…