NRS 374.335 Sale to common carrier.
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/nv/chapter-374-local-school-support-tax/374-335·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 374.335 Sale to common carrier. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.