Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.191 — Additional amount
1. In addition to the amount of excise tax
imposed pursuant to NRS 374.190 , an
additional amount of 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 0.35 percent
of the sales price of the property.
2. The additional amount of 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.
Source: official text