NRS372.258. Presumption that certain property delivered outside this State was not purchased for use in this State.

      1.  It is presumed that tangible personal property delivered outside this State to a purchaser was not purchased from a retailer for storage, use or other consumption in this State if the property:

      (a) Was first used in interstate or foreign commerce outside this State; and

      (b) Is used continuously in interstate or foreign commerce, but not exclusively in this State, for at least 12 months after the date that the property was first used pursuant to paragraph (a).

      2.  As used in this section:

      (a) “Interstate or foreign commerce” means the transportation of passengers or property between:

             (1) A point in one state and a point in:

                   (I) Another state;

                   (II) A possession or territory of the United States; or

                   (III) A foreign country; or

             (2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders.

      (b) “State” includes the District of Columbia.

      (Added to NRS by 1999, 943)