Nevada Revised Statutes 374.260 – Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
1. Except as otherwise provided in NRS 374.263, on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.
Terms Used In Nevada Revised Statutes 374.260
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Personal property: All property that is not real property.
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.