Nevada Statutes
§ 372.265 — Constitutional and statutory exemptions
Nevada § 372.265
This text of Nevada § 372.265 (Constitutional and statutory exemptions) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Nev. Rev. Stat. § 372.265 (2026).
Text
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.
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Related
Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation
179 P.3d 570 (Nevada Supreme Court, 2008)
State v. Obexer & Son, Inc.
660 P.2d 981 (Nevada Supreme Court, 1983)
Legislative History
[49:397:1955]
Nearby Sections
15
§ 372.010
Short title§ 372.015
Definitions§ 372.020
“Business” defined§ 372.025
“Gross receipts” defined§ 372.035
“Occasional sale” defined§ 372.040
“Person” defined§ 372.045
“Purchase” defined§ 372.055
“Retailer” defined§ 372.060
“Sale” defined§ 372.065
“Sales price” defined§ 372.070
“Seller” defined§ 372.075
“Storage” defined§ 372.080
“Storage” and “use”: ExclusionCite This Page — Counsel Stack
Bluebook (online)
Nevada § 372.265, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372.265.