NRS 372.335

Property shipped outside State pursuant to sales contract; delivery by vendor

Known as the Sales and Use Tax Act

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

Applied in 1 court decision — leading case Campbell v. Nevada Tax Commission (1993)

Most recently applied in Campbell v. Nevada Tax Commission (May 1993)

[66:397:1955]

There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:

1. Facilities operated by the vendor;

2. Delivery by the vendor to a carrier for shipment to a consignee at such point; or

3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.

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