{"data":{"id":"us-nv/nrs-360b.485","jurisdiction":"us-nv","citation":"NRS 360B.485","heading":"“Tangible personal property” construed.","body":"“Tangible personal property” includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360B - SALES AND USE TAX ADMINISTRATION","STREAMLINED SALES AND USE TAX AGREEMENT","Construction of Common Terms"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec485","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"1b796467d6bd3f356f8a86cde6bb2669caeaf65e7762fb8b1e2e9d82e5ef6a69","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.483","next":"us-nv/nrs-360b.490"},"notice":"GroundRules: Original legal text. Not legal advice."}