“The motion today is vindication for CADF on two points. It is a tacit admission by the state that we were right in saying they needed to get a motion to stay the trial court ruling and couldn’t just ignore it. Second, the department of revenue is dropping any pretense about the proposed rule being just ‘guidance’ – the filing demonstrates they plan to try to collect the tax. While we are evaluating next steps in response to the motion, the bottom line is that CADF successfully forced the state to follow the rules.”