Nevada Statutes
§ 372.345 — Use tax: Property on which sales tax paid
Nevada § 372.345
This text of Nevada § 372.345 (Use tax: Property on which sales tax paid) 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. § 372.345 (2026).
Text
The storage, use or other consumption in this State of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
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Related
Sparks Nugget, Inc. v. State Ex Rel. Department of Taxation
179 P.3d 570 (Nevada Supreme Court, 2008)
Legislative History
[67:397:1955]
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 § 372.345, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372.345.