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BoydGamingCorporationGroup
STATEOFNEVADADEPARTMENTOFTAXATION
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IntheMatterof:)UseTaxRefundRequests!)SalesTaxDeficienciesonBoydGamingCorporationGroup,)ComplimentaryMeals
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Petitioner.)FINDINGSOFFACT,CONCLUSIONS_____________)OFLAWANDFINALDECISION
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ThismattercamebeforeDenaJamesSmith,AdministrativeLawJudge,forhearing,consideration,anddecisionafterBoydGamingCorporationGroup
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("Taxpayers")filedPetitionsforRedetermination("Petitions")contesting1)theDepartmentofTaxation's("Department's")denialsofTaxpayers'usetaxrefundrequestsand2)theDepartment'ssalestaxDeficiencyNoticesdatedJanuary29,2010.Taxpayers'PetitionsweretimelyfiledandthedeterminationofthemeritsofthosePetitionsisproperlywithinthejurisdictionoftheundersignedAdministrativeLawJudgeoftheDepartmentofTaxation.AnevidentiaryhearingwasheldonSeptember9,2010inHenderson,Nevada.JohnS.Bartlett,Esq.representedTaxpayersatthehearing.SteveDevineyofChartwellAdvisoryGroup,Ltd.alsoappearedonbehalfofTaxpayers.DavidKrasn,VicePresidentofTax,andLauraDeLaCruz,DirectorofLoyaltyPrograms,appearedandtestifiedunderoathonbehalfofTaxpayers.BlakeDoerr,DeputyAttorneyGeneral,andVivienneRakowsky,DeputyAttorneyGeneral,representedtheDepartment.JimKilby,ExpertWitness,appearedandtestifiedonbehalfoftheDepartment.Priortothehearing,thepartiessubmittedPre-hearingStatements.Followingthehearing,thepartiescompiledthestipulatedExhibitsandsubmittedthemastheJointProduction("JP").ThepartiesalsosubmittedPost-hearingBriefs.ThePre-hearingStatements,JP,andBriefshavebeenmadepartoftherecord.
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BoydGamingCorporationGroup
ISSUES
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1.AreTaxpayersentitledtoarefundofusetaxespaidoncomplimentarymealsforpatronsandemployeemealsduringtheperiodJanuary1,2000throughJune30,2008?1
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2.DidtheDepartmentproperlyassesssalestaxonTaxpayer'scomplimentarymealsforpatronsandemployeemealsduringtheperiodJanuary1,2000throughJune
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30,2008?
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SUMMARY
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Taxpayersareentitledtoarefundoftheusetaxespaidonemployeemealsand
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salestaxwasimproperlyassessedonthosemeals.Salestaxwasproperlyassessed
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onthemealssoldtopatronsascomplimentarymeals.However,theDepartmentshall
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notassessanamountgreaterthantheusetaxpaidbyTaxpayersbasedonthe
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principleofequitableestoppelandthestatuteoflimitations.
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ThefollowingFindingsofFact,ConclusionsofLawandFinalDecision,as
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requiredbyNevadaRevisedStatutes("NRS")360.390andNevadaAdministrative
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Code("NAC")360.170,arebasedonthetestimonyandexhibitspresentedbythe
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partiesinthismatter.
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FINDINGSOFFACT
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1.BeginninginJanuary2004,thefollowingcasinos,whicharepartofBoyd
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GamingCorporationoraresubsidiariesthereof,filedrequestsfortherefundofuse
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taxespaidtotheDepartment:BarbaryCoast,CaliforniaHotel&Casino,EldoradoInc.,
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FremontHotel&Casino,GoldCoastHotel&Casino,Joker'sWild,MainStreetStation,
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Thepartiesagreethatifusetaxrefundsaredue,theamountsreflectedinthespreadsheetatJP1923-1926arethecorrectamountsfortherefunds.
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BoydGamingCorporationGroup
OrleansHotel&Casino,Sam'sTownHotel&Casino,StardustHotel&Casino,
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SuncoastHotel&Casino,SouthCoastHotel&Casino."Cumulatively,theproperties
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filedeighty(80)refundclaims.TheusetaxesinquestionwerepaidtotheDepartment
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duringtheperiodJanuary1,2000throughJune30,2008.Theusetaxeswereremitted
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onfoodpurchasedforuseincomplimentarymealsservedtopatronsandmealsserved
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toemployees.
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2.Duringtheperiodinquestion,Taxpayersofferedgamblingintheformofslot
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machinesandtablegamesinClarkCounty,Nevada.Taxpayersalsomaderetailsales
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ofpreparedmealsandothertangiblepersonalproperty.Taxpayerpurchased
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unpreparedfoodfromvendorsonwhichsalestaxwasnotpaid.Taxpayersubsequentl
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preparedandservedthatfoodinitsrestaurantsandemployeediningroom.Taxpayer
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collectedandremittedsalestaxonthemealswhichweresoldinitsrestaurants.
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Taxpayeralsoaccruedandpaidusetaxonthefoodwhichwaspreparedandthen
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servedintheemployeediningroomorservedascomplimentarymealstoitspatrons.
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Theusetaxwasbasedonthepurchasepriceofthefoodusedinthosemeals.
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3.TheDepartmentheldtheTaxpayers'refundrequestsinabeyancewhilethe
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NevadaSupremeCourtconsideredasimilarissueinSparksNugget,Inc.v.Stateof
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Nevadaexrei,Dept.ofTaxation,179P.3d570(2008).FollowingtheCourt'sdecision
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inMarch2008,theDepartmentdeniedtheTaxpayers'requestsforrefundand,on
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January29,2010,issuedDeficiencyNoticestotheTaxpayersforsalestaxonthe
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preparedmealsservedtoemployeesandascomplimentarymealstopatrons.
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TaxpayersfiledPetitionsforRedeterminationdisputingtheDepartment'srefunddenials
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andDeficiencyNotices.Taxpayersmaintainedthattheywereduearefundoftheuse
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taxespaidpursuanttotheSparksNuggetdecision.Further,theyarguedthatthesales
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Duetotheproperties'commonownershipandthesimilarityoftheissues,theclaimswereconsolidatedforpurposesofthishearinganddecision.
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