Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.255 (2026)

Presumption that property delivered outside this State to certain purchasers was purchased for use in this State

✓ current as of July 2026
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NRS 372.255  Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

      1.  Except as otherwise provided in NRS 372.258, on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed in this State.

      2.  This presumption may be controverted by:

      (a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.

      (b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.

      (Added to NRS by 1979, 415; A 1999, 943)

     

Notes of Decisions
Cited in 2 cases, 1993–2009 · leading case: Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993).
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Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993). · cites it 4× “The Campbells argue that the purchase of the automobile was *517 tax exempt pursuant to NRS 372.255 and NRS 372.335. NRS 372.255 states: Presumption of use: Out-of-state delivery.”
Town Fair Tire Centers, Inc. v. Comm'r of Revenue, 911 N.E.2d 757 (Mass. 2009). “Code § 6247 (Deering 1996) (“tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed *610…”
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