Nevada Revised Statutes
Nev. Rev. Stat. § 372.335 (2026)
Property shipped outside State pursuant to sales contract; delivery by vendor
✓ current as of July 2026
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NRS 372.335 Property shipped outside State pursuant to sales contract;
delivery by vendor. There are
exempted from the computation of the amount of the sales tax the gross receipts
from any sale of tangible personal property which is shipped to a point outside
this State pursuant to the contract of sale by delivery by the vendor to such
point by means of:
1. Facilities operated by the vendor;
2. Delivery by the vendor to a carrier for shipment to a consignee at such point; or
3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.
[66:397:1955]
Notes of Decisions
Cited in 1
case, 1993–1993 · leading case: Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993).
Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993). “255 and NRS 372.335. NRS 372.255 states: Presumption of use: Out-of-state delivery.”
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