There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

Terms Used In Nevada Revised Statutes 372.325

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • Personal property: All property that is not real property.

1.  The United States, its unincorporated agencies and instrumentalities.

2.  Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

3.  The State of Nevada, its unincorporated agencies and instrumentalities.

4.  Any county, city, district or other political subdivision of this State.