Statutes, codes, and regulations
Nevada Revised Statutes
Title 32 - REVENUE AND TAXATIONChapter 372 - SALES AND USE TAXES
ADMINISTRATION
Section 372.7275 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event

Nev. Rev. Stat. § 372.7275

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Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 372.7275 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event

In its administration of the use tax imposed by NRS 372.185, the Department shall not consider the storage, use or other consumption in this State of tangible personal property which:

1. Does not have significant value; and
2. Is acquired free of charge at a convention, trade show or other public event.

NRS 372.7275

Added to NRS by 2005, 2485; A 2007, 2313
Added to NRS by 2005, 2485; A 2007, 2313