“Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the State for use thereafter solely outside the State, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the State and thereafter used solely outside the State.
NRS 372.080
“Storage” and “use”: Exclusion
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 3 court decisions — leading case State Tax Commission v. NEVADA CEMENT COMPANY (2001)
Most recently applied in Dircks v. Travelers Indem. Co. of Am. (October 2017)
[9:397:1955]
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.