State, Department of Taxation v. Visual Communications, Inc.

OPINION

The district court reversed a sales tax assessment which was levied by appellant against respondent and subsequently upheld by both an administrative hearing officer and the Nevada Tax Commission. The district court also awarded costs of suit to respondent. On appeal, appellant contends that the district court erred both in reversing the assessment and in awarding costs of suit. We hold that the district court did not err.

THE FACTS

Respondent, Visual Communications, Inc. (“Visual”), is a commercial photography business engaged in staging, setting up and creating photographic layouts,…