Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 372.250 — 372.250
NAC 372.250 Gun clubs. ( NRS
360.090 , 372.725 ) Gun clubs are the
consumers of the clay pigeons and blue rocks furnished to members and patrons
in connection with trapshooting and similar sports, even if the charge for the
service is measured by the number of clay pigeons or blue rocks used.
[Tax Commn, Combined Sales and Use Tax Ruling No. 6,
eff. 3-1-68]
Source: official text