Nev. Rev. Stat. § 372.325 — Sale to United States, State or political subdivision

There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale of any tangible personal
property to:
1.  The United States, its unincorporated
agencies and instrumentalities.
2.  Any incorporated agency or
instrumentality of the United States wholly owned by the United States or by a
corporation wholly owned by the United States.
3.  The State of Nevada, its unincorporated
agencies and instrumentalities.
4.  Any county, city, district or other
political subdivision of this State.