Nev. Health and Bioscience Asset Corp. v. State of Nev. (civil)

Summary

The court held that the Department of Taxation improperly denied Nevada Health and Bioscience Asset Corporation's sales and use tax exemption application without applying the statutory criteria for charitable organizations. The court concluded that the organization qualified as a charitable organization and that the government-contractor provision neither barred initial exemption review nor stripped an otherwise exempt nonprofit of its status. The court reversed the district court and remanded with instructions to require approval of the application and issuance of a letter of exemption.