Nevada Revised Statutes

Nev. Rev. Stat. § 372.325 (2026)

Sale to United States, State or political subdivision

✓ current as of July 2026

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NRS 372.325 Sale to United States, State or political subdivision. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:

1. The United States, its unincorporated agencies and instrumentalities.

2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.

3. The State of Nevada, its unincorporated agencies and instrumentalities.

4. Any county, city, district or other political subdivision of this State.

[50:397:1955]—(Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)

Notes of Decisions

Cited in 2 cases, 1988–1988 · leading case: Maecon, Inc. v. State of Nevada Dep't of Taxation, 761 P.2d 411 (Nev. 1988).

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Maecon, Inc. v. State of Nevada Dep't of Taxation, 761 P.2d 411 (Nev. 1988). · cites it 4× “On appeal, Maecon contends that (1) the transactions taxed by the department were in fact sales to government entities exempted from taxation under NRS 372.325; (2) the Tax Commission lacked specific statutory authority to enact Ruling No.”

Jimmy Swaggart Ministries v. State Bd. of Equalization, 204 Cal. App. 3d 1269 (Cal. Ct. App. 1988). “(19); Nev. Rev. Stat. § 372.325 , subd. 5; N.J.”

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