Nevada § 374.260 Presumption that property delivered outside this State to certain purchasers was purchased for use in this State

Nevada Statutes

§ 374.260 — Presumption that property delivered outside this State to certain purchasers was purchased for use in this State

Nevada § 374.260

Title 32REVENUE AND TAXATION

Ch. 374Local

USE TAX

This text of Nevada § 374.260 (Presumption that property delivered outside this State to certain purchasers was purchased for use in this State) 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. § 374.260 (2026).

Text

1. Except as otherwise provided in NRS 374.263 , on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county. 2. This presumption may be controverted by:

(a)A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.

(b)Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.

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1. Except as otherwise provided in NRS 374.263 , on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.
2. This presumption may be controverted by:
(a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.
(b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.