Lockheed Martin Corp. v. Idaho State Tax Commission

EISMANN, Justice.

This appeal asks us to decide whether the district court correctly held that the taxpayer’s contract to clean up nuclear and hazardous waste buried in a pit at the Idaho National Engineering Laboratory was not a construction contract. Because the taxpayer is a unitary corporation transacting business within and without the state of Idaho, a portion of its total business income is apportioned to Idaho. The taxpayer spent substantial sums of money in constructing facilities and equipment in an unsuccessful attempt to perform the clean up. The Tax Commission held that the…