Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.7275 — Application of use tax to certain property acquired free of charge at convention, trade show or other public event
NRS 372.7275 Application of use tax to certain property acquired free of
charge at convention, trade show or other public event. In its administration of the use tax imposed
by NRS 372.185 , the Department shall not
consider the storage, use or other consumption in this State of tangible
personal property which:
1. Does not have significant value; and
2. Is acquired free of charge at a
convention, trade show or other public event.
Source: official text