Legal Opinion
Bing Construction Co. v. Nevada Department of Taxation
Nevada Supreme Court
Decided March 24, 1993No. 23349PublishedCited by 4 opinions
1Opinion of the Court
OPINION
2Per curiam
The district court affirmed a sales tax deficiency assessed by the Department of Taxation against Bing Construction Company of Nevada. The district court concluded that neither the Nevada statutes nor the Department of Taxation’s regulations provide for the calculation of sales tax based upon actual cash receipts in a credit transaction, rather than upon the entire sales price. On appeal, Bing Construction contends that the district court erred and that substantial evidence does not exist to support the hearing officer’s determination. We disagree.
Facts
The appellant, Bing Construction,…
3Cases cited6 opinions
- Richardson v. PeralesSupreme Court of the United States · 1971
- State Employment Security Department v. Hilton Hotels Corp.Nevada Supreme Court · 1986
- McCracken v. FancyNevada Supreme Court · 1982
- State Ex Rel. Nevada Tax Commission v. Saveway Super Service Stations, Inc.Nevada Supreme Court · 1983
- Leeson v. Basic RefractoriesNevada Supreme Court · 1985
1 more not listed; retrieve them via the Exa API.
4Cited by4 opinions
- Department of Taxation v. Daimler-Chrysler Services North America, LLCNevada Supreme Court · 2005
- State Tax Commission v. NEVADA CEMENT COMPANYNevada Supreme Court · 2001
- Central Hardware Co. v. Director of RevenueSupreme Court of Missouri · 1994
- STATE, DEPT. OF TAXATION v. DaimlerChryslerNevada Supreme Court · 2005