Nevada Revised Statutes
Nev. Rev. Stat. § 372.080 (2026)
“Storage” and “use”: Exclusion
✓ current as of July 2026
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NRS 372.080 “Storage” and “use”: Exclusion. “Storage”
and “use” do not include the keeping, retaining or exercising any right or
power over tangible personal property for the purpose of subsequently
transporting it outside the State for use thereafter solely outside the State,
or for the purpose of being processed, fabricated or manufactured into,
attached to, or incorporated into, other tangible personal property to be
transported outside the State and thereafter used solely outside the State.
[9:397:1955]
Notes of Decisions
Cited in 3
cases, 2000–2017 · leading case: State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001).
State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). “Instead, Nevada Cement asserts that NRS 372.080, a specific use tax exemption for exported property, clearly states the test.”
Dircks v. Travelers Indem. Co. of Am., 2017 UT 73 (Utah 2017). “080, exempting from taxation the keeping, retaining, or exercising power over property for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property, could suggest a sole-purpose test, a primary-purpose…”
Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000). “2 Nevada Cement argues that the district court properly applied the physical-ingredient test to determine that the items at issue in the present case are exempt from taxation based on the Attorney General’s Opinion 74, which interprets NRS 372.080. Under the physical-ingredient…”
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