Chandler's-Boise LLC v. Idaho State Tax Commission

JONES, Justice.

I. Nature of the Case

Chandler’s-Boise, LLC (“Chandlers”), challenges a district court’s grant of summary judgment upholding the Idaho State Tax Commission’s (the “Commission”) deficiency determination. The Commission determined that Chandlers did not pay sales tax on gratuities that were automatically added to customer cheeks between 2007 and 2010. Chandlers appeals.

II. Factual and Procedural Background

This is a sales tax appeal, and the facts are uncontested. The crux of the appeal concerns an administrative rule and its interaction with certain sections of the Idaho Sales Tax…