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SIERRA PAC. POWER CO. v. DEPT. OF TAXATION

No. 10481.

607 P.2d 1147 (1980)

SIERRA PACIFIC POWER COMPANY, a Nevada Corporation, Appellant, v. The DEPARTMENT OF TAXATION, an administrative agency of the State of Nevada; Jerome Mack, Chairman, Robbins Cahill, Ruby Dalton, Evelyn Gerow, Ira Kent, Sebastian Mikulich and Howard Winn, as members of the Nevada Tax Commission, Respondents.

Supreme Court of Nevada.

March 14, 1980.

Attorney(s) appearing for the Case

Lionel, Sawyer & Collins, and Richard G. Campbell, Las Vegas, for appellant.

Richard H. Bryan, Atty. Gen., Tudor Chirila, Chief Deputy Atty. Gen., and Brooke A. Nielsen, Deputy Atty. Gen., Tax Div., Carson City, for respondents.

OPINION

PER CURIAM:

Sierra Pacific Power Company purchases fuel oil which it uses to produce electricity sold to residential users. It seeks a declaratory judgment that those purchases are exempt from the Sales and Use Tax of Nevada Revised Statutes 372.300, under the designation "Domestic Fuels".1 The domestic fuels exemption provides:

There are exempted from the taxes imposed by this chapter the gross receipts from...

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