Nev. Rev. Stat. § 374.260
Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
Nevada · Nevada Revised Statutes Chapter 374 — Local School Support Tax · Status: effective
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- Nev. Rev. Stat. § 374.260, Presumption that property delivered outside this State to certain purchasers was purchased for use in this State, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2108007
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Full 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.