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BING CONSTR. CO. v. STATE, DEPT. OF TAXATION

No. 23349.

849 P.2d 302 (1993)

BING CONSTRUCTION COMPANY OF NEVADA, Appellant, v. NEVADA DEPARTMENT OF TAXATION, Respondent.

Supreme Court of Nevada.

March 24, 1993.

Attorney(s) appearing for the Case

Jerry Collier Lane, Las Vegas, for appellant.

Frankie Sue Del Papa, Atty. Gen., Jeffrey R. Rodefer, Deputy Atty. Gen., Carson City, for respondent.

OPINION

PER CURIAM:

The district court affirmed a sales tax deficiency assessed by the Department of Taxation against Bing Construction Company of Nevada. The district court concluded that neither the Nevada statutes nor the Department of Taxation's regulations provide for the calculation of sales tax based upon actual cash receipts in a credit transaction, rather than upon the entire sales price. On appeal, Bing Construction contends that the district court...

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