It is presumed that tangible personal property shipped or brought to this State by the purchaser on or after July 1, 1979, was purchased from a retailer on or after July 1, 1979, for storage, use or other consumption in this State.
NRS 372.250
Presumption of purchase for use in this State
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 1 court decision — leading case Harrah's v. State, Dep't of Taxation (2014)
Most recently applied in Harrah's v. State, Dep't of Taxation (March 2014)
(Added to NRS by 1979, 415)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.