Gracie, LLC v. Idaho State Tax Commission

J. JONES, Justice.

Gracie, LLC, and Barnes & Barnes Enterprises, LLC, appeal the district court’s decision requiring that they pay use tax on their out-of-state purchases of tanning and spa equipment. We affirm.

I

Background

Gracie, LLC, and Barnes & Barnes Enterprises, LLC, (the taxpayers) separately own and operate several Planet Beach tanning salons in Ada and Canyon Counties. Planet Beach generates revenue by offering a variety of tanning and spa services that are catered to the individual needs of its customers. Planet Beach customers may purchase a range of options, from a single tanning…