Hansen-Neiderhauser, Inc. v. Nevada State Tax Commission

OPINION

By the Court,

Zenoff, D. J.:

Appellant is a Utah corporation licensed to do business in the State of Nevada as a foreign corporation. After performing two contracts, the first between appellant and the United States Atomic Energy Commission, hereinafter referred to as AEC, and the second between appellant and H. Halvorsen, Inc., a prime contractor with AEC, appellant paid sales taxes to the State of Nevada which appellant later claimed were paid erroneously and sought refund of the amounts paid. NRS 372.680. 1

The trial court sustained a motion to dismiss without leave to further amend…