STATE v. AMERICAN WEST COMMUNITY PROMOTIONS

No. 20010223.

645 N.W.2d 196 (2002)

2002 ND 98

STATE of North Dakota, By and Through its Tax Commissioner, Rick CLAYBURGH, Appellee. v. AMERICAN WEST COMMUNITY PROMOTIONS, INC., Appellant.

Supreme Court of North Dakota.

June 4, 2002.


Attorney(s) appearing for the Case

Stacey C. Tronson (argued), the Tax Law Office, PLLP, Fargo, ND, for appellant.

Daniel Lucian Rouse (argued) and Robert W. Wirtz (appeared), Special Assistant Attorneys General, and Wayne K. Stenehjem (on brief), Attorney General, Bismarck, ND, for appellee.


MARING, Justice.

[¶ 1] American West Community Promotions, Inc. appeals from a district court judgment affirming an order of the North Dakota State Tax Commissioner which held American West liable for $20,883.51 in sales tax. We reverse the decision of the district court and remand to the Tax Commissioner for further proceedings consistent with this opinion.

I

[¶ 2] American West Community Promotions...

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