372.7281 - Application of NRS 372.325 - Nevada Statutes

372.7281  Application of NRS 372.325 to sale of property to certain members of Nevada National Guard and their families.  In administering the provisions of NRS 372.325, the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities to include all tangible personal property that is sold to:

      1.  A member of the Nevada National Guard who is engaged in full-time National Guard duty, as defined in 10 U.S.C. § 101(d)(5) and has been called into active service.

      2.  A relative of a member of the Nevada National Guard eligible for the exemption pursuant to subsection 1 who:

      (a) Resides in the same home or dwelling in this State as the member; and

      (b) Is related by blood, adoption or marriage within the first degree of consanguinity or affinity to the member.

      (Added to NRS by 2005, 2449)