Nevada Tax Commission v. Harker & Harker, Inc.

*230OPINION

The Nevada Tax Commission appeals the district court’s decision that Harker & Harker, Inc. (Harker) did not exercise any right or power over tangible personal property included in a government contract so as to render Harker liable for a use tax pursuant to Ruling No. 67 of the Nevada Tax Commission. We have reviewed the record and considered the arguments presented to this Court and conclude the lower court reached a proper determination. For the following reasons, we affirm the lower court’s decision.

Harker is a licensed Nevada contractor engaged in general engineering contracting.…