372.7275  Application of use tax to certain property acquired free of charge at convention, trade show or other public event.  In its administration of the use tax imposed by NRS 372.185, the Department shall not consider the storage, use or other consumption in this State of tangible personal property which:

1.  Does not have significant value; and

2.  Is acquired free of charge at a convention, trade show or other public event.

(Added to NRS by 2005, 2485; A 2007, 2313)