Intralot, Inc. v. Nebraska Dept. of Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• referring to sale for resale as both exemption from taxation and as not subject to sales and use taxes
• burden of establishing that purchase was sale for resale is on party claiming exemption

Source: CourtListener parenthetical corpus (CC0).