NRS 372.327
Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.

There are exempted from the taxes imposed by this chapter on the storage, use or other consumption of tangible personal property any such property loaned or donated 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.

5.

Any organization created for religious, charitable or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual.

Source: Section 372.327 — Loan or donation to United States, State, political subdivision or religious or eleemosynary organization., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec327.

372.260
“Exempted from the taxes imposed by this chapter” defined. 372.265
Constitutional and statutory exemptions. 372.270
Proceeds of mines. 372.275
Fuel used to propel motor vehicle. 372.280
Animals and plants intended for human consumption 372.281
Farm machinery and equipment. 372.282
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. 372.283
Prosthetic devices, orthotic appliances and certain supports and casts 372.284
Food for human consumption. 372.285
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. 372.287
Textbooks sold within Nevada System of Higher Education. 372.290
Containers. 372.295
Gas, electricity and water. 372.300
Domestic fuels. 372.305
Personal property used for performance of contract on public works executed before July 1, 1955. 372.310
Personal property used for performance of written contract executed before March 29, 1955. 372.315
Newspapers. 372.316
Manufactured homes and mobile homes. 372.320
Occasional sales. 372.325
Sale to United States, State or political subdivision. 372.326
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. 372.327
Loan or donation to United States, State, political subdivision or religious or eleemosynary organization. 372.330
Sale to common carrier. 372.335
Property shipped outside State pursuant to sales contract 372.340
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. 372.345
Use tax: Property on which sales tax paid. 372.347
Claim of exemption: Information required 372.348
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. 372.350
Liability of purchaser who uses property declared exempt for purpose not exempt. 372.2841
Basis for determining exemption of food for human consumption. 372.3261
Requirements for organization created for religious, charitable or educational purposes.
Last Updated

Feb. 5, 2021

§ 372.327’s source at nv​.us