STATE, TAX COMM'N v. NEVADA CEMENT CO.

No. 33178.

8 P.3d 147 (2000)

NEVADA TAX COMMISSION; Department of Taxation, the State of Nevada, Appellants, v. NEVADA CEMENT COMPANY, Respondent.

Supreme Court of Nevada.

September 15, 2000.


Attorney(s) appearing for the Case

Frankie Sue Del Papa, Attorney General, and Elaine S. Guenaga, Deputy Attorney General, Carson City, for Appellants.

Paul D. Bancroft, Incline Village, for Respondent.

BEFORE YOUNG, AGOSTI and LEAVITT, JJ.


OPINION

PER CURIAM:

Respondent Nevada Cement Company ("Nevada Cement") purchases steel grinding balls, steel kiln chains, kiln bricks and castable materials for use in the manufacturing of cement. Nevada Cement paid either sales or use tax when it purchased those items and later sought a refund of the taxes paid. Appellant Nevada Tax Commission ("Commission") disagreed and determined that the items were not exempt from the sales tax. For the reasons...

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