Campbell v. Nevada Tax Commission

OPINION

Appellants George and Eleanor Campbell (the Campbells), residents of both Nevada and Oregon, purchased and took delivery of an automobile in Nevada, on which the Campbells were assessed Nevada sales tax. Since no statute exempted the purchase from state sales tax, we uphold the tax assessment against the Campbells, but we reverse the imposition of an intent-to-evade penalty because the state failed to sufficiently prove that the Campbells intended to illegally evade state sales tax.

Facts

The Campbells are residents of both Oregon and Nevada, and they maintain their primary residence in…