Legal Opinion
State Ex Rel. Clayburgh v. American West Community Promotions, Inc.
North Dakota Supreme Court
Decided June 4, 2002No. 20010223PublishedCited by 18 opinions
1Opinion of the Court
*199MARING, Justice.
[¶ 1] American West Community Promotions, Inc. appeals from a district court judgment affirming an order of the North Dakota State Tax Commissioner which held American West liable for $20,883.51 in sales tax. We reverse the decision of the district court and remand to the Tax Commissioner for further proceedings consistent with this opinion.
I
[¶ 2] American West Community Promotions, Inc. (“American West”) is an advertising and marketing firm that represents approximately 400 retail, food, and service merchants in North Dakota. American West produces promotional coupon books on…
2Cases cited54 opinions
- United States v. Sheffield Bd. of Comm'rsSupreme Court of the United States · 1978
- GE Solid State, Inc v. Director, Division of TaxationSupreme Court of New Jersey · 1993
- J.R. Simplot Company, Inc. v. Idaho State Tax CommissionIdaho Supreme Court · 1991
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Medcenter One, Inc. v. North Dakota State Board of PharmacyNorth Dakota Supreme Court · 1997
49 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Amerada Hess Corp. v. State Ex Rel. Tax CommissionerNorth Dakota Supreme Court · 2005
- Johnson v. North Dakota Department of TransportationNorth Dakota Supreme Court · 2004
- Simon v. SimonNorth Dakota Supreme Court · 2006
- North Dakota Department of Human Services v. RyanNorth Dakota Supreme Court · 2003
- CybrCollect, Inc. v. North Dakota Department of Financial InstitutionsNorth Dakota Supreme Court · 2005
13 more not listed; retrieve them via the Exa API.