Nev. Rev. Stat. § 374.260 — Presumption that property delivered outside this State to certain purchasers was purchased for use in this State

NRS  374.260    Presumption that property delivered outside this State to
certain purchasers was purchased for use in this State.
1.  Except as otherwise provided in NRS 374.263 , on and after July 1, 1967, it
is further presumed that tangible personal property delivered outside this
State to a purchaser known by the retailer to be a resident of the county was
purchased from a retailer for storage, use or other consumption in the county
and stored, used or otherwise consumed in the county.
2.  This presumption may be controverted
by:
(a) A statement in writing, signed by the
purchaser or his or her authorized representative, and retained by the vendor,
that the property was purchased for use at a designated point or points outside
this State.
(b) Other evidence satisfactory to the Department
that the property was not purchased for storage, use or other consumption in
this State.