Nevada Revised Statutes
Nev. Rev. Stat. § 374.345 (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 374.345 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.
(Added to NRS by 1967, 905; A 1983, 445; 2005, 1776)
Notes of Decisions
Cited in 1
case, 1991–1991 · leading case: Scotsman Mfg. Co. v. State, 808 P.2d 517 (Nev. 1991).
Scotsman Mfg. Co. v. State, 808 P.2d 517 (Nev. 1991). “4 We should note, at this juncture, NRS 374.345 which says: The taxes imposed under this chapter apply to the sale 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…”
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