Montana Department of Revenue v. United Parcel Service, Inc.

The Department of Revenue appeals from an order of the First Judicial District, Lewis and Clark County, affirming an order of the State Tax Appeal Board. We affirm.

The issues on appeal are:

1. Whether the District Court erred in concluding that the mileage method of computing United Parcel Service’s Montana revenue overstated the actual amount of such revenue.

2. Whether the District Court erred in concluding that 15-31-312, MCA, authorized the State Tax Appeal Board to determine a method used in the apportionment formula results in an unfair representation of UPS’s business activity in Montana.