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BURLINGTON NORTHERN RAILROAD v. STATE

Civ. No. 920340.

500 N.W.2d 615 (1993)

BURLINGTON NORTHERN RAILROAD, and Northwest Airlines, Inc., Plaintiffs and Appellees, v. The STATE of North Dakota By and Through its Tax Commissioner, Robert E. HANSON, Defendant and Appellant.

Supreme Court of North Dakota.

May 26, 1993.

Attorney(s) appearing for the Case

Christianne Yvette Runge and Donnita Wald, Asst. Attys. Gen., Tax Dept., Bismarck, for defendant and appellant.

Nilles, Hansen & Davies, Fargo, for plaintiffs and appellees; argued by Daniel J. Crothers.

SANDSTROM, Justice.

The State of North Dakota, through its Tax Commissioner, appeals from a declaratory judgment rejecting the Tax Commissioner's interpretation of N.D.C.C. § 57-39.2-04(22). We reverse.

N.D.C.C. § 57-39.2-02.1(1)(e) imposes a five percent sales tax upon the gross receipts from "the leasing or renting of a hotel or motel room or tourist court accommodations." Prior to 1991, N.D.C.C. § 57-39.2-04(22) provided a sales tax exemption...

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