Nevada § 372.316 Manufactured homes and mobile homes

Nevada Statutes

§ 372.316 — Manufactured homes and mobile homes

Nevada § 372.316

Title 32REVENUE AND TAXATION

Ch. 372Sales

EXEMPTIONS

This text of Nevada § 372.316 (Manufactured homes and mobile homes) 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. § 372.316 (2026).

Text

1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes. 2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption. 3. As used in this section:

(a)“Manufactured home” has the meaning ascribed to it in NRS 489.113 ; and

(b)“Mobile home” has the meaning ascribed to it in NRS 489.120 . The term does not include a motor home as defined in NRS 482.071 .

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1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.
2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.
3. As used in this section:
(a) “Manufactured home” has the meaning ascribed to it in NRS 489.113 ; and
(b) “Mobile home” has the meaning ascribed to it in NRS 489.120 . The term does not include a motor home as defined in NRS 482.071 .

Legislative History

[62:397:1955]—(Added in 1988. Proposed by the 1987 Legislature; adopted by the people at the 1988 general election, effective November 23, 1988. See Statutes of Nevada 1987, p. 819.)