Nevada Revised Statutes
Nev. Rev. Stat. § 372.340 (2026)
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity
✓ current as of July 2026
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NRS 372.340 Personal property sold to or used by contractor who is
constituent part of governmental, religious or charitable entity. The taxes imposed under this chapter apply to
the sale of tangible personal property to and the storage, use or other
consumption in this State of tangible personal property by a contractor for a
governmental, religious or charitable entity which is otherwise exempted from
the tax unless the contractor is a constituent part of that entity.
[51:397:1955]—(Amended in 1986. Proposed by the 1985 Legislature; adopted by the people at the 1986 general election, effective January 1, 1987. See Statutes of Nevada 1985, p. 1563.)
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 1988–2026 · leading case: Nev. Health & Bioscience Asset Corp. v. State of Nev. (civil), 142 Nev. Adv. Op. No. 38 (Nev. 2026).
Nev. Health & Bioscience Asset Corp. v. State of Nev. (civil), 142 Nev. Adv. Op. No. 38 (Nev. 2026). “When NHBAC sought a sales and use tax exemption based on its nonprofit status, the Nevada Department of Taxation denied its application under NRS 372.340, which withholds such exemptions from government contractors, thereby launching this dispute over the proper procedure for…”
Maecon, Inc. v. State of Nevada Dep't of Taxation, 761 P.2d 411 (Nev. 1988). “Specifically, Maecon notes that NRS 372.340, 3 which clearly authorizes Ruling No.”
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