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Summary Of Déjà Vu Showgirls V. Nev. Dept. Of Taxation, 130 Nev. Adv. Op. 73, Joseph Meissner
Summary Of Déjà Vu Showgirls V. Nev. Dept. Of Taxation, 130 Nev. Adv. Op. 73, Joseph Meissner
Nevada Supreme Court Summaries
Exotic dancing establishments sought a declaration that Nevada’s Live Entertainment Tax (NLET) violates the First Amendment to the U.S. Constitution because it singles out small groups based on the content of their speech and taxes them in an effort to suppress their ideas. The Supreme Court of Nevada found that NLET does not discriminate on the basis of speech, target a small group of speakers, or threaten to suppress viewpoints or ideas in violation of the First Amendment because appellants failed to show that NLET is not rationally related to a legitimate government purpose.
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder
Summary Of Harrah's V. Nevada Department Of Taxation, 130 Nev. Op. 15, Edward Wynder
Nevada Supreme Court Summaries
The Court considered the meaning of “first use” to determine whether Harrah’s was entitled to a refund of the Nevada use tax under NRS 372.258 for four aircraft it purchased outside Nevada and used to fly employees and clients to Harrah’s properties when most flights either began or ended outside Nevada.