Nev. Rev. Stat. § 372.290 — Containers

1.  There are exempted from the taxes
imposed by this chapter the gross receipts from sales of, and the storage, use
or other consumption in this State of:
(a) Nonreturnable containers when sold without
the contents to persons who place the contents in the container and sell the
contents together with the container.
(b) Containers when sold with the contents if the
sales price of the contents is not required to be included in the measure of
the taxes imposed by this chapter.
(c) Returnable containers when sold with the
contents in connection with a retail sale of the contents or when resold for
refilling.
2.  As used in this section the term
“returnable containers” means containers of a kind customarily returned by the
buyer of the contents for reuse. All other containers are “nonreturnable
containers.”