Sierra Pacific Power Co. v. Department of Taxation

OPINION

Sierra Pacific Power Company-purchases fuel oil which it uses to produce electricity sold to residential users. It seeks a declaratory judgment that those purchases are exempt from the Sales and Use Tax of Nevada Revised Statutes 372.300, under the designation “Domestic Fuels”. The domestic fuels exemption provides:

There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing of, service of, and the storage, use or other consumption in this state of any matter used to produce domestic heat by burning, including, without limitation, wood, coal,…