Nev. Admin. Code § 372.630 — 372.630

NAC 372.630    Newspapers: Sales of property for resale; exempt transactions. ( NRS 360.090 , 372.315 ,
372.725 )    A sale
to a publisher of tangible personal property which becomes a part of a
newspaper may be deducted in computing the measure of tax either:
1.  As a sale for resale if the newspaper is
to be resold; or
2.  As an exempt transaction if the newspaper
is to be distributed by the publisher without charge.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
32, eff. 5-1-68; A 1-16-71]