Nevada Revised Statutes
Nev. Rev. Stat. § 372.320 (2026)
Occasional sales
✓ current as of July 2026
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NRS 372.320 Occasional sales. There
are exempted from the taxes imposed by this chapter the gross receipts from
occasional sales of tangible personal property and the storage, use or other
consumption in this State of tangible personal property, the transfer of which
to the purchaser is an occasional sale.
[63:397:1955]
Notes of Decisions
Cited in 5
cases, 1984–2008 · leading case: Great Am. Airways v. Nevada State Tax Comm'n, 705 P.2d 654 (Nev. 1985).
Great Am. Airways v. Nevada State Tax Comm'n, 705 P.2d 654 (Nev. 1985). “The gravamen of GAA’s complaint is: (1) that the levying of a use tax on its out-of-state aircraft purchase unconstitutionally burdens interstate commerce, and (2) that its aircraft purchase *425 was exempted from use taxation as an “occasional sale” under NRS 372.320. 1 We…”
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). “; but see NRS 372.320 (exempting "occasional sales" from Nevada sales and use taxes).”
Nevada Tax Comm'n v. Bernhard, 683 P.2d 21 (Nev. 1984). “The district court held that the sale of the Cessna constituted an occasional sale which, under NRS 372.320, exempted the transaction from a use tax.”
Great Am. Airways v. NEV. STATE TAX COM'N, 705 P.2d 654 (Nev. 1985). “00 attributable to GAA's use, consumption and storage, in Nevada, of the DC-9 aircraft purchased in Kansas).”
Worldcorp v. State, Dep't of Tax., 944 P.2d 824 (Nev. 1997). “First, that case addressed the discriminatory effect of NRS 372.320 on interstate commerce. The language of that statute varies dramatically from NRS 372.”
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