Nev. Admin. Code § 372.680 — 372.680

NAC 372.680    Sales to United States: Unincorporated instrumentalities;
incorporated instrumentalities. ( NRS
360.090 , 372.325 , 372.725 )
1.  The tax does not apply to sales to:
(a) The departments of the United States such as
the Department of Defense and Department of the Navy and to the various
unincorporated independent offices, agencies and establishments of the
government.
(b) Corporations which are wholly owned either by
the United States or by other corporations which are wholly owned by the United
States.
2.  The tax applies to sales to such
corporations as national banks, joint stock land banks, federal reserve banks,
federal savings and loan associations, and federal land banks, which are not
wholly owned by the United States, or which are not wholly owned by other
corporations wholly owned by the United States.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
54, eff. 3-1-68; A 5-26-78]—(NAC A by R181-99, 5-16-2000)