State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-372 > Exemptions > 372-330

372.330 Sale to common carrier. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.

[65:397:1955]

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-372 > Exemptions > 372-330

372.330 Sale to common carrier. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.

[65:397:1955]