Nevada § 374.191 Additional amount

Nevada Statutes

§ 374.191 — Additional amount

Nevada § 374.191

Title 32REVENUE AND TAXATION

Ch. 374Local

USE TAX

This text of Nevada § 374.191 (Additional amount) 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. § 374.191 (2026).

Text

1.In addition to the amount of excise tax imposed pursuant to NRS 374.190 , an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 0.35 percent of the sales price of the property.

2.The additional amount of tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.

Free access — add to your briefcase to read the full text and ask questions with AI

1. In addition to the amount of excise tax imposed pursuant to NRS 374.190 , an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 0.35 percent of the sales price of the property.
2. The additional amount of tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.