The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax unless the contractor is a constituent part of that entity.
NRS 372.340
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 1 court decision — leading case Maecon, Inc. v. State of Nevada Department of Taxation (1988)
Most recently applied in Maecon, Inc. v. State of Nevada Department of Taxation (September 1988)
[51:397:1955]—(Amended in 1986
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.