374.335 - Sale to common carrier. - Nevada Statutes

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Statutes > Nevada > Title-32 > Chapter-374 > Exemptions > 374-335

374.335 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.

(Added to NRS by 1967, 905)

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-374 > Exemptions > 374-335

374.335 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.

(Added to NRS by 1967, 905)

State Codes and Statutes

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State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-374 > Exemptions > 374-335

374.335 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.

(Added to NRS by 1967, 905)