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 a county of tangible personal property, the transfer of which to the purchaser is an occasional sale.
NRS 374.325
Occasional sales
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
(Added to NRS by 1967, 905)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.