The storage, use or other consumption in this State of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
NRS 372.345
Use tax: Property on which sales tax paid
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 3 court decisions — leading case Great American Airways v. NEV. STATE TAX COM'N (1985)
Most recently applied in Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation (March 2008)
[67:397:1955]
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.