Nev. Rev. Stat. § 374.190 — Imposition and rate

1.  An excise tax is hereby imposed on the
storage, use or other consumption in a county of tangible personal property
purchased from any retailer for storage, use or other consumption in the county
at the rate of 2.25 percent of the sales price of the property.
2.  The tax is imposed on all property
which was acquired out of State in a transaction which would have been a
taxable sale if it had occurred within this State.