Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 374.726 — Application of use tax to certain property acquired free of charge at convention, trade show or other public event
NRS 374.726 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 374.190 and 374.191 , the Department shall not consider
the storage, use or other consumption in a county 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