Nevada Tax Commission v. Nevada Cement Co.

OPINION

Respondent Nevada Cement Company (“Nevada Cement”) purchases steel grinding balls, steel kiln chains, kiln bricks and castable materials for use in the manufacturing of cement. Nevada Cement paid either sales or use tax when it purchased those items and later sought a refund of the taxes paid. Appellant Nevada Tax Commission (“Commission”) disagreed and determined that the items were not exempt from the sales tax. For the reasons discussed herein, we conclude that the Commission properly concluded that the items were subject to tax. The district court, therefore, erred in reversing the…