Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.7263 — Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels
NRS 372.7263 Application of exemption for sale of personal property for
shipment outside State to certain sales of motor vehicles, farm machinery and
equipment and vessels. In
administering the provisions of NRS 372.335 ,
the Department shall apply the exemption for the sale of tangible personal
property delivered by the vendor to a forwarding agent for shipment out of
State to include:
1. The sale of a vehicle to a nonresident
to whom a special movement permit has been issued by the Department of Motor
Vehicles pursuant to subsection 1 of NRS
482.3955 ;
2. The sale of farm machinery and
equipment, as defined in NRS 372.281 , to
a nonresident who submits proof to the vendor that the farm machinery and
equipment will be delivered out of State not later than 15 days after the sale;
and
3. The sale of a vessel to a nonresident
who submits proof to the vendor that the vessel will be delivered out of State
not later than 15 days after the sale.
Source: official text