Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
EXEMPTIONS
Section 372.690 - Sales to United States: Army, Navy and Selective Service System
Universal Citation: NV Admin Code 372.690
Current through February 27, 2024
1. The tax applies to sales to persons in the Army or Navy service of the United States, whether or not the merchandise is billed through a ship's service store, post exchange or similar organization.
2. The tax does not apply to sales to:
(a) Army post
exchanges;
(b) Navy ships' service
stores;
(c) Post messes established
pursuant to Army Regulations 210-60;
(d) Officers' messes established pursuant to
Navy Regulations, Articles 1435-1440;
(e) The Army or Navy of merchandise purchased
from unit and similar funds if the expenditures are made:
(1) In accordance with Army or Navy
regulations; and
(2) For the
general benefit of Army or Navy personnel; and
(f) State procurement officers for the
Selective Service System or to chairs of the local boards or boards of appeal
of the Selective Service System when made pursuant to purchase orders (DSS-Form
258) prescribed by paragraph 523 et seq. of the Selective Service
regulations.
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 54, eff. 3-1-68; A 5-26-78
NRS 360.090, 372.325, 372.725
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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