NRS 369.335: Exemption for sale of liquor by licensed wholesale dealer to certain instrumentalities of Armed Forces; credit or refund.

1. No excise tax may be imposed upon the sale of liquor by licensed wholesale dealers to the following instrumentalities of the Armed Forces of the United States, organized under Army, Air Force or Navy regulations, and located upon territory within the geographical boundaries of the State of Nevada:

(a) Army, Navy or Air Force exchanges.

(b) Officers’, noncommissioned officers’ and enlisted persons’ clubs or messes.

2. If any wholesale dealer pays the tax on liquor which was exempt at the time it was sold, the taxpayer may obtain a credit or refund with respect to the tax so paid in the manner provided by the Department.