Legal Opinion
State Tax Commission v. NEVADA CEMENT COMPANY
Nevada Supreme Court
Decided December 12, 2001No. 33178PublishedCited by 8 opinions
1Opinion of the Court
OPINION ON REHEARING
2Per curiam
On September 15, 2000, we issued an opinion reversing the district court’s order and remanding this matter to the district court. Subsequently, respondent Nevada Cement Company filed a petition for rehearing, and we directed a response from the Nevada Tax Commission. We have reviewed the parties’ submissions, and we conclude that rehearing is warranted to clarify our statement of the primary-purpose test, used to determine whether certain manufacturing equipment is subject to a sales and use tax. We further conclude that rehearing is not warranted on the other grounds…
3Cases cited10 opinions
- McKay v. Board of Sup'rs of Carson CityNevada Supreme Court · 1986
- Kaiser Steel Corp. v. State Board of EqualizationCalifornia Supreme Court · 1979
- K-Mart Corp. v. State Industrial Insurance SystemNevada Supreme Court · 1985
- State, Nevada Department of Taxation v. Kelly-Ryan, Inc.Nevada Supreme Court · 1994
- Nevada Power Co. v. Public Service CommissionNevada Supreme Court · 1986
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4Cited by8 opinions
- Dutchess Business Services, Inc. v. Nevada State Board of PharmacyNevada Supreme Court · 2008
- UMC Physicians' Bargaining Unit of Nevada Service Employees Union v. Nevada Service Employees Union/SEIU Local 1107Nevada Supreme Court · 2008
- Sparks Nugget, Inc. v. State Ex Rel. Department of TaxationNevada Supreme Court · 2008
- Dutchess Bus. Servs. v. State, Bd. of Pharm.Nevada Supreme Court · 2008
- Dircks v. Travelers Indem. Co. of Am.Utah Supreme Court · 2017
3 more not listed; retrieve them via the Exa API.