Go to Previous Versions
of
this Statute
2025 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.320 - Occasional sales.
Universal Citation:
NV Rev Stat § 372.320 (2025)
Learn more
This media-neutral citation is based
on the American Association of Law Libraries Universal Citation Guide and is not
necessarily the official citation.
There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purchaser is an occasional sale.
[63:397:1955]
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.