Nev. Rev. Stat. § 374.726

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 374.726 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event

In its administration of the use tax imposed by NRS 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a county of tangible personal property which:

1. Does not have significant value; and

2. Is acquired free of charge at a convention, trade show or other public event.

NRS 374.726

Added to NRS by 2005, 2486; A 2007, 2316; 2009, 2192; 2011, 2897; 2013, 3426; 2015, 2953

Amended by 2015, Ch. 487,§104, eff. 6/9/2015.

Added to NRS by 2005, 2486; A 2007, 2316; 2009, 2192; 2011, 2897, effective July 1, 2013