Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
APPLICATION OF TAX
Section 372.110 - Auctions when owner bids on his or her property
Universal Citation: NV Admin Code 372.110
Current through September 16, 2024
Sales tax does not apply when an owner of property delivers it to an auctioneer for auction and bids on his or her own property at the auction.
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 21, eff. 6-14-68
NRS 360.090, 372.725
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