374.190 - Imposition and rate. - Nevada Statutes

374.190  Imposition and rate.

      1.  An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of the property.

      2.  The tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.

      (Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293)