Nevada Revised Statutes

Nev. Rev. Stat. § 372.075 (2026)

“Storage” defined

✓ current as of July 2026

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NRS 372.075 “Storage” defined. “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.

[7:397:1955]

Notes of Decisions

Cited in 2 cases, 2000–2001 · leading case: State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001).

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State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). · cites it 2× “050; NRS 372.075; NRS 372.185(2). 4 Terome R. Hellerstein & Walter Hellerstein, State and Local Taxation 697 (6th ed.”

Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000). “050; NRS 372.075. “Storage” and “use” do not include the keeping, retaining or exercising of any right or power over tangible personal property for the purpose of “being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal…”

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