NRS 374.255
Presumption of purchase for use in this State.

It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumption in the county.

Source: Section 374.255 — Presumption of purchase for use in this State., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec255 (accessed May 26, 2025).

374.190
Imposition and rate. 374.191
Additional amount. 374.195
Liability for tax 374.200
Collection by retailer 374.205
Tax as debt to county. 374.210
Advertisement of assumption or absorption of tax by retailer unlawful. 374.215
Tax must be displayed separately from price. 374.220
Unlawful acts. 374.225
Registration of retailers. 374.230
Presumption of purchase for use 374.240
Form and contents of resale certificate. 374.245
Liability of purchaser giving resale certificate for use of article bought for resale. 374.250
Resale certificate: Commingled fungible goods. 374.255
Presumption of purchase for use in this State. 374.260
Presumption that property delivered outside this State to certain purchasers was purchased for use in this State. 374.263
Presumption that certain property delivered outside this State was not purchased for use in this State.

May 26, 2025

§ 374.255. Presumption of purchase for use in this State.'s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_374.255

Original Source: Section 374.255 — Presumption of purchase for use in this State., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec255 (last accessed May 10, 2025).

NRS 374.255 Presumption of purchase for use in this State.

NRS 374.255
Presumption of purchase for use in this State.