Nev. Rev. Stat. § 374.315 — Personal property used for performance of certain written contracts

1.  There are exempted from the taxes
imposed by this chapter the gross receipts from the sale of, and the storage,
use or other consumption in a county of, tangible personal property used for
the performance of a written contract entered into before July 1, 1967.
2.  There are exempted from the additional
taxes imposed by amendment to this chapter the gross receipts from the sale of,
and the storage, use or other consumption in a county of, tangible personal
property used for the performance of a written contract for construction
entered into before May 1, 1981.
3.  There are exempted from the additional
taxes imposed by this chapter the gross receipts from the sale of, and the
storage, use or other consumption in a county of, tangible personal property
used for the performance of a written contract for construction of an
improvement to real property, entered into before July 30, 1991, or for which a
binding bid was submitted before that date if the bid was afterward accepted,
if under the terms of the contract or bid the contract price or bid amount
cannot be adjusted to reflect the imposition of the additional taxes.
4.  There are exempted from the additional
taxes imposed by amendment to this chapter the gross receipts from the sale of,
and the storage, use or other consumption in a county of, tangible personal
property used for the performance of a written contract entered into before
July 1, 2009.