There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purchaser is an occasional sale.
NRS 372.320
Occasional sales
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 5 court decisions — leading case Nevada Tax Commission v. Bernhard (1984)
Most recently applied in Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation (March 2008)
[63:397:1955]
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.