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STATE, DEPT. OF TAXATION v. DAIMLERCHRYSLER

No. 42117.

119 P.3d 135 (2005)

DEPARTMENT OF TAXATION, Appellant, v. DAIMLERCHRYSLER SERVICES NORTH AMERICA, LLC, F/K/A Chrysler Financial Company, LLC, Respondent.

Supreme Court of Nevada.

September 15, 2005.

Attorney(s) appearing for the Case

Brian Sandoval, Attorney General, and Joshua J. Hicks, Senior Deputy Attorney General, Carson City, for Appellant.

Kolesar & Leatham, Chtd., and Kenneth A. Burns, Las Vegas; Akerman Senterfitt and Peter O. Larsen and David E. Otero, Jacksonville, Florida, for Respondent.

Before the Court En Banc.

OPINION

ROSE, J.

In this case, we consider whether a person who provides primary financing of a retail sale may exercise the retailer's right to sales tax refunds from the State under Nevada's bad-debt statute, NRS 372.365(5). We conclude that the statute unambiguously precludes a finance company from obtaining tax refunds and therefore reverse.

FACTS AND PROCEDURAL HISTORY

Respondent, DaimlerChrysler Services North America...

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