Attorney General Laxalt Obtains Favorable Supreme Court Ruling on Nevada Tax Case

July 27, 2017

Ruling Saves State of Nevada $100 Million

Carson City, NV - Today, Nevada Attorney General Adam Paul Laxalt announced that his office obtained a favorable ruling from the Nevada Supreme Court in a complex tax case involving Southern California Edison (Edison) and the Nevada Department of Taxation.

In a 17-page opinion, the Court rejected Edison's claims that the California-based power company was entitled to a refund of approximately $100 million in use tax paid between 1998 and 2005.  Edison paid the use tax on coal purchased for use at the now defunct Mohave plant in southern Nevada. 

"We have long been convinced that Edison's claims were without merit," said Laxalt. "I am proud of my office's role in protecting Nevada's public treasury from an overly aggressive tax avoidance scheme conceived by an out-of-state company."  

On behalf of the Department of Taxation, the Office of the Nevada Attorney General briefed and argued a variety of complex legal and constitutional issues concerning the interplay between Nevada's sales and use tax, its net proceeds of minerals tax, and Arizona's transaction privilege tax. 

To view the ruling, click here.