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

Nev. Rev. Stat. § 372.295 (2026)

Gas, electricity and water

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NRS 372.295  Gas, electricity and water.  There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in this State of, gas, electricity and water when delivered to consumers through mains, lines or pipes.

      [59:397:1955]

     

Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: State, Dep't of Taxation v. McKesson Corp., 896 P.2d 1145 (Nev. 1995).
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State, Dep't of Taxation v. McKesson Corp., 896 P.2d 1145 (Nev. 1995). “From 1975 until 1989, Department of Taxation (DOT) considered water provided in this manner to be exempt from sales tax under NRS 372.295, which exempts from taxation gas, electricity, and water delivered to consumers through mains, lines, or pipes.”
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