[DOWNLOAD] "Ross Simpkins and Robert Scheuffele V." by Supreme Court Of Idaho # eBook PDF Kindle ePub Free
eBook details
- Title: Ross Simpkins and Robert Scheuffele V.
- Author : Supreme Court Of Idaho
- Release Date : January 02, 1973
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
Old West Realty (Old West) appeals a decision of the district court granting summary judgment in favor of respondent tax commission. The district court ruled that the transfer of multiple listing booklets from Ada County Multiple Listing Service (Ada MLS) to appellant constituted a taxable transaction under the Idaho sales and/or use tax provisions, I.C. §Â§ 63-3601 et seq., because: (1) the transaction involved the transfer of tangible personal property, I.C. § 63-3616, and (2) any incidental service provided along with the transfer was inconsequential. On appeal Old West contends that the transaction in question involved the sale of services and that any incidental transfer of tangible personal property was inconsequential to the sale of services. We affirm the district court.