Bayer v. Johnson

WUEST, Chief Justice (On reassignment).

Appellant Barry E. Bayer (Bayer) appeals the decision of the trial court in which he was denied a refund of certain sales taxes paid under protest. We affirm.

Bayer applied for and received a retail occupational sales tax license in July, 1981. This license was issued for a service business in the area of amusements. Included in this amusements category are the servic*885es of “bookies” and “bookmakers, race.” Pursuant to this license, Bayer paid various amounts of sales tax from November, 1981, through April of 1982 under protest. That dispute concerned how…