NRS374.345. Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

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The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax, unless the contractor is a constituent part of that entity.

(Added to NRS by 1967, 905; A 1983, 445; 2005, 1776)

                    
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