Nev. Admin. Code § 372.110 — 372.110

NAC 372.110    Auctions when owner bids on his or her property. ( NRS 360.090 , 372.725 )    Sales
tax does not apply when an owner of property delivers it to an auctioneer for
auction and bids on his or her own property at the auction.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
21, eff. 6-14-68]