Montgomery Ward & Co. v. State, Department of Revenue

STERNBERG, Judge.

Montgomery Ward & Co., Inc., (Wards) appeals a judgment awarding interest to the Department of Revenue on a deficiency assessment, and judgment interest accruing as a result of that proceeding. The Department cross-appeals the court’s denial of attorney fees. We affirm in part and reverse in part.

In 1964 Wards received permission from the Department to pay sales tax from its credit sales on a cash receipt basis. Thus, rather than remitting the entire sales tax when the sale was made, Wards could forward it as the payments were received.

In 1975, however, the Department…