NRS 374.295
Containers.

1.

There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in a county of:

(a)

Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.

(b)

Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter.

(c)

Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.

2.

As used in this section the term “returnable containers” means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are “nonreturnable containers.”

Source: Section 374.295 — Containers., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec295.

374.265
“Exempted from the taxes imposed by this chapter” defined. 374.270
Constitutional and statutory exemptions. 374.275
Proceeds of mines. 374.280
Fuel used to propel motor vehicle. 374.285
Animals and plants intended for human consumption 374.287
Prosthetic devices, orthotic appliances and certain supports and casts 374.289
Food for human consumption. 374.290
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. 374.292
Textbooks sold within Nevada System of Higher Education. 374.295
Containers. 374.300
Gas, electricity and water. 374.305
Domestic fuels. 374.310
Personal property used for performance of certain contracts on public works. 374.315
Personal property used for performance of certain written contracts. 374.320
Newspapers. 374.321
Manufactured homes and mobile homes. 374.325
Occasional sales. 374.330
Personal property sold to United States, State or political subdivision. 374.331
Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization. 374.335
Sale to common carrier. 374.340
Property shipped outside State pursuant to sales contract. 374.345
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. 374.350
Use tax: Property on which sales tax paid. 374.352
Claim of exemption: Information required 374.353
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. 374.355
Liability of purchaser who uses property declared exempt for purpose not exempt. 374.2861
Farm machinery and equipment. 374.2865
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. 374.2891
Basis for determining exemption of food for human consumption. 374.2892
Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer. 374.3305
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. 374.3306
Requirements for organization created for religious, charitable or educational purposes.
Last Updated

Jun. 24, 2021

§ 374.295’s source at nv​.us