Alyeska International Inc. v. Department of Revenue

Summary

The Alaska Supreme Court affirmed the denial of Alyeska International's small business tax exemption for tax years 2016-2018. It held that the State's determination was timely, that the Clinic performed services in the field of health because its value substantially depended on professional skill and judgment, and that substantial evidence supported the agency's factual findings. The later IRS private letter ruling did not alter the result because it was nonbinding, concerned a later tax year, and omitted facts central to the agency's analysis.