State, Dept. of Taxation v. Scotsman Mfg. Co.

OPINION

On a previous occasion, we determined that the sales tax levied by appellants, the State Department of Taxation and Tax Commission (collectively, “State”), against respondent Scotsman Manufacturing Company, Inc. was unconstitutional. As a result of that ruling, we remanded this matter to the district court and directed the entry of summary judgment in favor of Scotsman. See Scotsman Manufacturing Co. v. State, Dep’t of Taxation, 107 Nev. 127, 808 P.2d 517 (1991), cert. denied, 112 S.Ct. 1184 (1992) (“Scotsman I”). On remand, the district court entered summary judgment in Scotsman’s…