Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.
Nev. Rev. Stat. § 372.7263
in effectIn administering the provisions of NRS 372.335, the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:
1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955 ;
2. The sale of farm machinery and equipment, as defined in NRS 372.281 , to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and
3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-372.htmlFetched: 10/4/2026