Crane Creek Country Club v. Idaho State Tax Commission

JOHNSON, Justice.

This is a sales tax case. The primary issue presented is whether a taxpayer is required to exhaust administrative procedures of the Idaho State Tax Commission before bringing an action in district court for a declaratory judgment. The taxpayer in this case sued for declarations that the Idaho Sales Tax Act does not apply to certain transactions of the taxpayer and that a regulation of the Tax Commission imposing a sales tax on these transactions is beyond the authorization of the law. We hold that the taxpayer here is not required to exhaust administrative procedures of the…