Section 702.260 - "Any kilowatt-hour of electricity used in industries utilizing electrolytic-manufacturing processes" interpreted1. For the purposes of NRS 702.160 and NAC 702.150 to 702.450, inclusive, "any kilowatt-hour of electricity used in industries utilizing electrolytic-manufacturing processes" means any kilowatt-hour of electricity that is:(a) Delivered to a manufacturing facility at which one or more electrolytic processes are used; and(b) Actually consumed directly in the operation of the electrolytic processes at that manufacturing facility.2. As used in this section: (a) "Electrolytic process" means a process in which electricity is passed through an ionized solution or molten metallic salt to complete an electric circuit between two electrodes.(b) "Manufacturing facility" means a factory or other physical location in which tangible personal property is created, produced or processed for the purpose of physically incorporating the tangible personal property into a product to be sold, including, without limitation, any operation which results in the creation or production of tangible personal property or which is a step in a process or series of operations resulting in the creation or production of tangible personal property. The term does not include any factory or other physical location in which the activities constitute merely the repair or reconditioning of tangible personal property to refit it for the use for which it was originally produced.Nev. Admin. Code § 702.260
Added to NAC by Pub. Utilities Comm'n by R124-01, eff. 12-17-2001