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Legal Opinion

City of Sun Valley v. Sun Valley Co.

Idaho Supreme Court

Decided April 16, 1993No. 20136, 20159PublishedCited by 30 opinions

1Opinion of the Court

*666TROUT, Justice.

I

BACKGROUND AND PRIOR PROCEEDINGS

The City of Sun Valley (Sun Valley) originally filed this action for declaratory judgment against Sinclair Oil Corporation (Sinclair), owners of Sun Valley ski area, to determine if receipts for the sale of lift tickets are taxable under the sales tax provisions of I.C. § 63-3612. The City of Ketchum (Ketchum) and the Idaho State Tax Commission (ISTC) subsequently joined the action to determine Sinclair’s responsibility to collect and remit taxes.

Sun Valley ski area consists of skiing facilities on Bald Mountain and Dollar Mountain near the…

2Cases cited13 opinions

  1. J.R. Simplot Company, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1991
  2. Sweeney v. OtterIdaho Supreme Court · 1990
  3. State, Department of Law Enforcement v. One 1955 Willys Jeep, V.I.N. 573481691Idaho Supreme Court · 1979
  4. Ottesen v. Board of Commissioners of Madison CountyIdaho Supreme Court · 1985
  5. Walker v. Hensley TruckingIdaho Supreme Court · 1984

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3Cited by30 opinions

  1. Verska v. Saint Alphonsus Regional Medical CenterIdaho Supreme Court · 2011
  2. Robison v. Bateman-Hall, Inc.Idaho Supreme Court · 2003
  3. State v. HartIdaho Supreme Court · 2001
  4. State v. Dameniel Preston OwensIdaho Supreme Court · 2015
  5. A & B Irrigation District v. Idaho Department of Water ResourcesIdaho Supreme Court · 2012

25 more not listed; retrieve them via the Exa API.

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