Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.270 — Proceeds of mines
There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale of, and the storage, use or other consumption in this State of, the
proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.
Source: official text