{"data":{"id":"us-nv/nrs-360.884","jurisdiction":"us-nv","citation":"NRS 360.884","heading":"“Local sales and use taxes” defined. [Effective through June 30, 2032.]","body":"“Local sales and use taxes” means only the taxes imposed pursuant to chapters 377, 377A and 377B of NRS imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the county in which the qualified project is located. The term does not include any taxes imposed by the Sales and Use Tax Act.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","TRANSFERABLE TAX CREDITS FOR AND ABATEMENT OF TAXES ON QUALIFIED PROJECTS","Capital Investment At Least $1 Billion"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec884","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"8af819986a181efb009aee6a55e8529271bbeca21a6f8b6276b7432762d8c74b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.883","next":"us-nv/nrs-360.885"},"notice":"GroundRules: Original legal text. Not legal advice."}