Nevada: Supreme Court citation practice | Citation Rule(s)

Examples from Nev. Tax Comm'n v. Nev. Cement Co., 36 P.3d 418 (Nev. 2001)

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In contrast to a retail sale, items that are sold for resale are tax exempt. These items are purchased for the purpose of being resold. More specifically, no sales tax applies to property purchased for resale in the regular course of business. This sale-for-resale exemption from the sales tax is found under the definition of "retail sale" in NRS 372.050, which provides that a retail sale is "a sale for any purpose other than resale in the regular course of business of tangible personal property."

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Our decision finds support in the Department's tax regulation pertaining to property used in manufacturing. We have previously stated that the interpretation by the agency charged with administering a statute is persuasive, and that great deference should be given to that interpretation if it is within the language of the statute. See Collins Discount Liquors v. State of Nevada, 106 Nev. 766, 768, 802 P.2d 4, 5 (1990); Nevada Power Co. v. Public Serv. Comm'n, 102 Nev. 1, 4, 711 P.2d 867, 869 (1986). NAC 372.370(1) states that a tax applies to the sale of tangible personal property purchased "for the purpose of use in manufacturing, producing, or processing tangible personal property and not for the purpose of physically incorporating it into the manufactured article to be sold." Subsection (2) of that regulation states that a tax does not apply to the sale of tangible personal property purchased "for the purpose of incorporating it into the manufactured article to be sold." NAC 372.370 focuses on the purpose for which property is purchased. The requirement that the purpose be "primary" is implicit. NAC 372.370 is therefore consistent with NRS 372.050, and sets forth a primary-purpose test.

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Nev. Sup. Ct. R. 123.

RULE 123. Citation to unpublished opinions and orders

An unpublished opinion or order of the Nevada Supreme Court shall not be regarded as precedent and shall not be cited as legal authority except when the opinion or order is (1) relevant under the doctrines of law of the case, res judicata or collateral estoppel; (2) relevant to a criminal or disciplinary proceeding because it affects the same defendant or respondent in another such proceeding; or (3) relevant to an analysis of whether recommended discipline is consistent with previous discipline orders appearing in the state bar publication.