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2017 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.330 - Sale to common carrier.
Universal Citation: NV Rev Stat § 372.330 (2017)
There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
[65:397:1955]
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