Nev. Admin. Code § 372.708 — 372.708

NAC 372.708    Vehicle delivered to nonresident purchaser within State; attached
accessories and specialty items. ( NRS
360.090 , 372.335 , 372.725 ,
372.7263 )
1.  The Department will consider the sale of
a vehicle in this State by a vehicle dealer to a nonresident which is delivered
to the nonresident purchaser in Nevada to be exempt from the gross receipts
subject to the sales tax if at the time of the sale the purchaser:
(a) Purchases a special permit issued by the
Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955 for the purpose of
removing the vehicle from Nevada; and
(b) Executes an affidavit in a form prescribed by
the Department in which the purchaser affirms under oath that the purchaser is
not a resident of Nevada and will be physically removing the vehicle from the
State permanently within 15 days after delivery of the vehicle to the
purchaser.
2.  Any accessory or specialty item affixed
or attached to a vehicle to which the provisions of subsection 1 apply is also
exempt from the tax. To qualify for this exemption, the dealer must sell the
accessory or specialty item and prepare an invoice of those items at the time
the dealer sells the vehicle. For the purposes of this subsection, the term
“accessory or specialty item” includes, without limitation, floor mats, custom
wheels and wheel covers, accessory lights, roll bars, campers, stereo
components, trailer hitches and tinted windows.
3.  The vehicle dealer shall retain in his or
her permanent records a copy of the special permit and the original affidavit
for each sale of a vehicle pursuant to subsection 1 for the period specified in
NRS 372.735 .
4.  As used in this section, “vehicle” has
the meaning ascribed to it in NRS 482.135 .
The term does not include a vehicle that is not required to be registered by
the Department of Motor Vehicles.
(Added to NAC by Tax Comm’n by R080-97, eff. 11-14-97)