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CAMPBELL TRACTOR AND IMPLEMENT, INC. v. STATE OF NEV.

No. CV-R-83-84-ECR.

570 F.Supp. 427 (1983)

CAMPBELL TRACTOR AND IMPLEMENT, INC., an Idaho corporation, Plaintiff, v. The STATE OF NEVADA, ex rel. DEPARTMENT OF TAXATION, Defendant.

United States District Court, D. Nevada.

August 18, 1983.

Attorney(s) appearing for the Case

David R. Belding, Reno, Nev., for plaintiff.

D. Brian McKay, Atty. Gen. by David M. Norris, Deputy Atty. Gen., Carson City, for defendant.

ORDER

EDWARD C. REED, Jr., District Judge.

This matter is before the Court as the result of a motion to dismiss, filed by the defendant on April 7, 1983.

Plaintiff in this action is a "John Deere" farm equipment dealer located in Nampa, Idaho. Plaintiff is a licensed Idaho corporation. Defendant is attempting to impose sales tax liability on plaintiff for sales made through the years of 1972 to 1981 to persons who indicated at the time they made...

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