Crane Creek Country Club v. Idaho State Tax Commission

1992 OPINION NO. 44, FILED MARCH 20, 1992, IS HEREBY WITHDRAWN, AND THIS OPINION IS SUBSTITUTED THEREFOR.

ON DENIAL OF PETITION FOR REHEARING

BAKES, Chief Justice.

Appellant Crane Creek Country Club appeals from the district court’s decision to grant summary judgment in favor of the Idaho State Tax Commission. The district court held that, pursuant to I.C. § 63-3612(f), initiation fees, membership dues, assessments and unused dining mínimums which Crane Creek charges its members are subject to state sales tax.

Crane Creek Country Club, a non-profit organization, charges its members initiation…