Nevada Revised Statutes
Nev. Rev. Stat. § 372.345 (2026)
Use tax: Property on which sales tax paid
✓ current as of July 2026
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NRS 372.345 Use tax: Property on which sales tax paid. The storage, use or other consumption in this
State of property, the gross receipts from the sale of which are required to be
included in the measure of the sales tax, is exempted from the use tax.
[67:397:1955]
Notes of Decisions
Cited in 3
cases, 1985–2008 · leading case: Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008).
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). “2d 331, 334 (1994); see also NRS 372.345 (noting that use tax does not apply to property if sales tax was already collected with respect to that property's sale).”
Great Am. Airways v. Nevada State Tax Comm'n, 705 P.2d 654 (Nev. 1985). “GAA’s argument concerning apportionment focuses on two points: (1) that because NRS 372.345 4 does not expressly provide an exemption for sales and use taxes paid in other states, there is the possibility of multiple taxation and (2) that because appellant’s airplane is…”
Great Am. Airways v. NEV. STATE TAX COM'N, 705 P.2d 654 (Nev. 1985). “GAA's argument concerning apportionment focuses on two points: 1) that because NRS 372.345 [4] does not expressly provide an exemption for sales and use taxes paid in other states, there is the possibility of multiple taxation and 2) that because appellant's airplane is…”
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