December 3, 2025, Oral Arguments
Nev. Health and Bioscience Asset Corp. vs. State of Nev. (Civil)
Las Vegas – 2:30 p.m. – Full Court
Gutierrez-Zacatenco vs. Herrera c/w 89458
Nev. Health and Bioscience Asset Corp. vs. State of Nev. (Civil)
Docket No. 89238
Las Vegas – 2:30 p.m. – Full Court
The Nevada Health & Bioscience Asset Corporation (NHBAC) was formed to manage and fund, through charitable contributions, the construction of a state-of-the-art medical education building in partnership with the University of Nevada, Las Vegas School of Medicine. NHBAC applied for sales and use tax exemption, and the Nevada Department of Taxation denied that application after finding that NHBAC was a government contractor and therefore ineligible for exemption under NRS 372.340. NHBAC sought judicial review of that decision, which the district court denied. On appeal, NHBAC argues that the Department failed to apply the standards for exemption for charitable organizations set out in NRS 372.326 and NRS 372.3261, and that this violated constitutional due process and the Nevada Taxpayers’ Bill of Rights.