Petition DENIED.

Brief amicus curiae of Multistate Tax Commission filed. (Distributed)

DISTRIBUTED for Conference of 2/19/2021.

Blanket Consent filed by Petitioner, Idaho State Tax Commission

Waiver of right of respondent Noell Industries, Inc. to respond filed.

Petition for a writ of certiorari filed. (Response due February 16, 2021)

Idaho State Tax Commission, Petitioner, represented by Nathan Henrie Nielson

Noell Industries, Inc., Respondent, represented by Richard Glenn Smith

Multistate Tax Commission, Amicus Curiae, represented by Brian Alan Hamer