There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.
NRS 372.270
Proceeds of mines
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 3 court decisions — leading case Attorney General v. Nevada Tax Comm'n (2008)
Most recently applied in SO. CALIF. EDISON VS. STATE, DEP'T OF TAXATION (July 2017)
[52:397:1955]
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.