Wilderness World, Inc. v. Department of Revenue

How courts have described this case

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

• explaining that the words of a taxing statute are given their plain and ordinary meanings, and ambiguities in taxing statutes are resolved in favor of the taxpayer
• “Tax statutes are interpreted strictly against the state, and any ambiguities are resolved in favor of the taxpayer.”
• “Tax statutes are interpreted strictly against the state, and any ambiguities are resolved in favor of the taxpayer.”
• under doctrine of ejusdem generis, general words following enumeration of particular classes of persons or things should be construed as applicable only to persons or things of same general nature or class as those enumerated

Source: CourtListener parenthetical corpus (CC0).