State, Department of Taxation v. Chrysler Group LLC

OPINION

By the Court,

Hardesty, J.:

Respondent Chrysler Group, LLC, a motor vehicle manufacturer, reimbursed two buyers of defective vehicles the full purchase price, including sales tax, pursuant to Nevada’s lemon law. Chrysler subsequently sought from appellant Department of Taxation refunds of the sales taxes that the vehicles’ retailers had collected and remitted when they originally sold the vehicles to the buyers. Although the Department had previously refunded lemon law sales tax reimbursements to manufacturers, it denied Chrysler’s refund requests because the Nevada Attorney General’s…