Evans v. Idaho State Tax Commission

SHEPARD, Justice.

This action was brought against the State Tax Commission to recover a sales tax assessment. The District Court found that portions of the Idaho Sales Tax Act denied equal protection and were therefore unconstitutional as applied to plaintiffs. The District Court thereupon entered summary judgment in favor of plaintiffs and this appeal results. The sole issue presented for decision herein is whether the Sales Tax Act as it existed in 1966, unconstitutionally denied plaintiffs equal protection of the law. The issue is undoubtedly moot as to all persons except the parties herein…