Nev. Admin. Code § 372.55 — 372.55

NAC 372.055    Calculation of credit toward amount of use tax due for purchase
outside of Nevada. ( NRS
360.090 , 372.725 )    In determining the amount
of use tax that is due from a taxpayer, the Department will allow a credit
toward the amount due to this State in an amount equal to sales tax
legitimately paid for the same purchase of tangible personal property to a
state or local government outside of Nevada, upon proof of payment deemed
satisfactory to the Department.
(Added to NAC by Tax Comm’n, eff. 8-26-96)