Richardson v. State Tax Commission

BAKES, Justice.

We are called upon to determine in this appeal whether certain equipment used in a lumber mill operation owned by plaintiff respondents Richardsons is exempt from the state sales tax under the sales tax manufacturing and processing exemption contained in I.C. § 63-3622(d). 1 Both the de fendant appellant State Tax Commission and plaintiff respondents and cross appellants Richardsons appeal from the district court’s application of the sales tax exemption to the equipment in question.

Joe and Dale Richardson, dba Riverside Lumber Co. (taxpayer), operate a lumber mill on leased…