The Court determined that NRS 372.270 is not severable because the legislative intent of the statute was to protect local mines and the exemption does not extend to all mine and mineral proceeds. The Court also determined that violations of the dormant Commerce Clause are remedied by compensating for the negative impact to the claimant as measured by the unfair advantage provided to the claimant’s competitors.
Wise, Ashleigh, "Summary of NV Energy v. Nev. Dept. of Taxation, 130 Nev. Adv. Op. 93" (2014). Nevada Supreme Court Summaries. 836.