Central Paving Co. v. Idaho Tax Commission

SILAK, Justice.

This is an appeal by the Idaho State Tax Commission (“Commission”) from a decision of the district court that a rock crushing machine owned and operated by Central Paving Company, Inc. (“Central Paving”) is exempt from a use tax assessment pursuant to the “production exemption” set forth in I.C. § 63-3622D(l) as that statute was in effect in 1986 through 1988. We affirm.

FACTS AND PROCEDURAL BACKGROUND

Central Paving is a paving contractor. Larry McEntee owns 85% of Central Paving and 50% of another company, Consolidated Concrete, Inc. (“Consolidated”). Consolidated manufactures…