State Ex Rel. Diefendorf v. Idaho Egg Producers

This action was commenced by the State of Idaho, on relation of its tax commissioner, against Idaho Egg Producers, a cooperative marketing corporation. The purpose of the action is disclosed by the complaint, wherein it is alleged:

“IV. The question to be determined here is this: Is a sale of tangible personal property by the defendant corporation organized under Chapter 20, Title 22, Idaho Code Annotated, as amended, when made to a member of the corporation in pursuance of the purposes of its organization at retail subject to sales tax ? ’ ’

The prayer of the complaint is as follows:

“WHEREFORE,…