Nev. Admin. Code § 372.690 — 372.690

NAC 372.690    Sales to United States: Army, Navy and Selective Service System. ( NRS 360.090 , 372.325 ,
372.725 )
1.  The tax applies to sales to persons in
the Army or Navy service of the United States, whether or not the merchandise
is billed through a ship’s service store, post exchange or similar
organization.
2.  The tax does not apply to sales to:
(a) Army post exchanges;
(b) Navy ships’ service stores;
(c) Post messes established pursuant to Army
Regulations 210-60;
(d) Officers’ messes established pursuant to Navy
Regulations, Articles 1435-1440;
(e) The Army or Navy of merchandise purchased from
unit and similar funds if the expenditures are made:
(1) In accordance with Army or Navy
regulations; and
(2) For the general benefit of Army or Navy
personnel; and
(f) State procurement officers for the Selective
Service System or to chairs of the local boards or boards of appeal of the
Selective Service System when made pursuant to purchase orders (DSS-Form 258)
prescribed by paragraph 523 et seq. of the Selective Service regulations.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
54, eff. 3-1-68; A 5-26-78]