The Court considered the meaning of “first use” to determine whether Harrah’s was entitled to a refund of the Nevada use tax under NRS 372.258 for four aircraft it purchased outside Nevada and used to fly employees and clients to Harrah’s properties when most flights either began or ended outside Nevada.
Wynder, Edward, "Summary of Harrah's v. Nevada Department of Taxation, 130 Nev. Op. 15" (2014). Nevada Supreme Court Summaries. 777.