NRS372.7275. Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

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In its administration of the use tax imposed by NRS 372.185, the Department shall not consider the storage, use or other consumption in this State 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.

(Added to NRS by 2005, 2485; A 2007, 2313)

                    
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