Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
EXEMPTIONS
Section 372.680 - Sales to United States: Unincorporated instrumentalities; incorporated instrumentalities
Universal Citation: NV Admin Code 372.680
Current through February 27, 2024
1. The tax does not apply to sales to:
(a) The departments of the
United States such as the Department of Defense and Department of the Navy and
to the various unincorporated independent offices, agencies and establishments
of the government.
(b) Corporations
which are wholly owned either by the United States or by other corporations
which are wholly owned by the United States.
2. The tax applies to sales to such corporations as national banks, joint stock land banks, federal reserve banks, federal savings and loan associations, and federal land banks, which are not wholly owned by the United States, or which are not wholly owned by other corporations wholly owned by the United States.
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 54, eff. 3-1-68; A 5-26-78-NAC A by R181-99, 5-16-2000
NRS 360.090, 372.325, 372.725
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