2011 Nevada Revised Statutes
Chapter 374 - Local School Support Tax
NRS 374.726 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective through June 30, 2013.]


NV Rev Stat § 374.726 (2011) What's This?

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.

(Added to NRS by 2005, 2486; A 2007, 2316; 2009, 2192; 2011, 2897)

NRS 374.726 Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective July 1, 2013.] In its administration of the use tax imposed by NRS 374.190, 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.

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

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