374.340 - Property shipped outside State pursuant to sales contract. - Nevada Statutes

374.340  Property shipped outside State pursuant to sales contract.  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.

      (Added to NRS by 1967, 905)