Nev. Admin. Code § 372.23 — 372.23

NAC 372.023    “Load and leave” defined. ( NRS
360.090 , 360B.110 , 372.725 )    “Load
and leave” means delivery to a purchaser by the use of tangible storage media
where the tangible storage media is not physically transferred to the purchaser.
(Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)