Nev. Rev. Stat. § 372.330 — Sale to common carrier

There
are exempted from the computation of the amount of the sales tax the gross
receipts from sales of tangible personal property to a common carrier, shipped
by the seller via the purchasing carrier under a bill of lading, whether the
freight is paid in advance or the shipment is made freight charges collect, to
a point outside this State and the property is actually transported to the
out-of-state destination for use by the carrier in the conduct of its business
as a common carrier.