Nev. Rev. Stat. § 369.335 — Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund

NRS  369.335    Exemption for sale of liquor by licensed wholesale dealer to
certain instrumentalities of Armed Forces; credit or refund.
1.  No excise tax may be imposed upon the
sale of liquor by licensed wholesale dealers to the following instrumentalities
of the Armed Forces of the United States, organized under Army, Air Force or
Navy regulations, and located upon territory within the geographical boundaries
of the State of Nevada:
(a) Army, Navy or Air Force exchanges.
(b) Officers’, noncommissioned officers’ and
enlisted persons’ clubs or messes.
2.  If any wholesale dealer pays the tax on
liquor which was exempt at the time it was sold, the taxpayer may obtain a
credit or refund with respect to the tax so paid in the manner provided by the
Department.