NRS372.325. Sale to United States, State or political subdivision.

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There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

      1. The United States, its unincorporated agencies and instrumentalities.

      2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

      3. The State of Nevada, its unincorporated agencies and instrumentalities.

      4. Any county, city, district or other political subdivision of this State.

[50:397:1955]—(Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)

                    
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