Burlington Northern Railroad v. State Ex Rel. Hanson

SANDSTROM, Justice.

The State of North Dakota, through its Tax Commissioner, appeals from a declaratory judgment rejecting the Tax Commissioner’s interpretation of N.D.C.C. § 57-39.2-04(22). We reverse.

N.D.C.C. § 57-39.2-02.1(l)(e) imposes a five percent sales tax upon the gross receipts from “the leasing or renting of a hotel or motel room or tourist court accommodations.” Prior to 1991, N.D.C.C. § 57-39.2-04(22) provided a sales tax exemption for:

“Gross receipts from the leasing or renting of ... a hotel or motel room or tourist court accommodations for resi-dentiál housing for periods of…