Nevada Revised Statutes
Nev. Rev. Stat. § 374.190 (2026)
Imposition and rate
✓ current as of July 2026
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NRS 374.190 Imposition and rate.
1. An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of the property.
2. The tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.
(Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293)
Notes of Decisions
Cited in 2
cases, 2000–2014 · leading case: Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000).
Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000). “See NRS 374.190; NRS 372.185. This use tax is imposed on a purchaser based on the purchaser’s storage, use or consumption of the goods in Nevada.”
Harrah's v. State, Dep't of Taxation, 2014 NV 15 (Nev. 2014). “See NRS 374.190; NRS 374.263. Reference herein to NRS Chapter 372 applies equally to the analogous provision in NRS Chapter 374.”
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