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SCOTSMAN MFG. CO., INC. v. STATE

No. 20720.

808 P.2d 517 (1991)

SCOTSMAN MANUFACTURING COMPANY, INC., a California Corporation, Appellant, v. The STATE of Nevada, the Nevada Department of Taxation, and the Nevada Tax Commission, Respondents.

Supreme Court of Nevada.

March 28, 1991.

Attorney(s) appearing for the Case

Guild & Hagen, Reno, for appellant.

Frankie Sue Del Papa, Atty. Gen., Kateri Cavin, Deputy Dist. Atty., Carson City, for respondents.

OPINION

PER CURIAM:

In this appeal, the court is asked to consider the effect of the Supremacy Clause of the United States Constitution, U.S. Const. art. VI, cl. 2, upon Nevada's attempt to impose a sales tax upon a modular home builder who sold homes used by the United States Department of Energy ("Department of Energy"). Ruling upon a cross-motion for summary judgment, the district court held that the sale of...

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