Beare Co. v. Olsen

OPINION

BROOKS McLEMORE, Special Justice.

This revenue case involves sales taxes levied upon the sale of utilities by a utility (City of Humboldt) and passed on by the utility to the consumer.

The plaintiff filed suit against the Commissioner of the State Department of Revenue and the City of Humboldt seeking a refund of sales taxes which were paid to the City of Humboldt. The plaintiff alleged that it had been notified by the City of a tax deficiency due to a determination by the State Department of Revenue that the plaintiff was not entitled to the reduced rate of sales tax on utilities sold…