Nev. Rev. Stat. § 374.340

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 374.340 - Property shipped outside State pursuant to sales contract

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.

NRS 374.340

Added to NRS by 1967, 905