Harrah's Operating Co. v. State Dep't of Taxation
Annotate this CaseAppellant, a Delaware corporation registered to do business in Nevada, purchased four aircraft to transport its employees and guests to and from its worldwide establishments. Each of the aircraft consistently flew to and from Nevada while in service and were continuously used in interstate commerce. Appellant paid Nevada use tax on each of the aircraft but later requested refunds for the taxes paid, claiming that the aircraft were not purchased for use in Nevada within the meaning of Nev. Rev. Stat. 372. The Nevada Department of Taxation denied the requested refunds. The Nevada Tax Commission and the district court upheld the denial. At issue before the Supreme Court was whether, by purchasing the aircraft out of state and later bringing them to Nevada, Appellant became subject to the use tax imposed by section 372.185. The Supreme Court reversed, holding that the Department erred in its interpretation of chapter 372, and Appellant’s aircraft were not subject to Nevada’s use tax.
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