NRS 372.325

Sale to United States, State or political subdivision

Known as the Sales and Use Tax Act

The act spans §§ 372–372 (154 sections).

Applied in 3 court decisions — leading case 204 Cal. App. 3d 1269 - Jimmy Swaggart Ministries v. State Board of Equalization (1988)

Most recently applied in Maecon, Inc. v. State of Nevada Department of Taxation (September 1988)

[50:397:1955]—(Amended in 1996

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

1. The United States, its unincorporated agencies and instrumentalities.

2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

3. The State of Nevada, its unincorporated agencies and instrumentalities.

4. Any county, city, district or other political subdivision of this State.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.