Nevada § 372.325 Sale to United States, State or political subdivision

Nevada Statutes

§ 372.325 — Sale to United States, State or political subdivision

Nevada § 372.325

Title 32REVENUE AND TAXATION

Ch. 372Sales

EXEMPTIONS

This text of Nevada § 372.325 (Sale to United States, State or political subdivision) 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. § 372.325 (2026).

Text

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

1.The United States, its unincorporated agencies and instrumentalities.

2.Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

3.The State of Nevada, its unincorporated agencies and instrumentalities.

4.Any county, city, district or other political subdivision of this State.

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There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:
1. The United States, its unincorporated agencies and instrumentalities.
2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
3. The State of Nevada, its unincorporated agencies and instrumentalities.
4. Any county, city, district or other political subdivision of this State.

Legislative History

[50:397:1955]—(Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)