2022 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
1. Except as otherwise provided in NRS 372.258, on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed in this State.
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.
(Added to NRS by 1979, 415; A 1999, 943)
