“Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.
NRS 372.075
“Storage” defined
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 2 court decisions — leading case State Tax Commission v. NEVADA CEMENT COMPANY (2001)
Most recently applied in State Tax Commission v. NEVADA CEMENT COMPANY (December 2001)
[7:397:1955]
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.