Appellate Decisions Oct 8-12 2012

Bi-Mor operates various business entities that advertise their prices as including all applicable sales taxes and claims that it is absorbing the tax. For accounting purposes, Bi-Mor manually calculates the applicable sales tax based on the tender paid by the buyer and remits that amount to the Department of Revenue – commonly called “backing out”

Landis & Landis Construction, LLC entered into a residential lease agreement with Nation to house a construction crew. Upon moving into the leased house, crew members smelled a “strong ‘dead animal’ odor in the house” and found rodent feces, poison, and torn food wrappers in the house and on the leased premises. Concerned about a