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NEVADA STATUTES AND CODES

372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.

372.335  Property shipped outside State pursuant to sales contract; delivery by vendor.  There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:

      1.  Facilities operated by the vendor;

      2.  Delivery by the vendor to a carrier for shipment to a consignee at such point; or

      3.  Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.

      [66:397:1955]

     

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