Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

Nev. Rev. Stat. § 372.255
in effect
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1. Except as otherwise provided in NRS 372.258 , on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed in this State. 2. This presumption may be controverted by: (a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State. (b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-372.htmlFetched: 10/4/2026

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Nev. Rev. Stat. § 372.255 — Presumption that property delivered outside this State to certain purchasers was purchased for use in this State | Nevada Revised Statutes | Corpus