{"data":{"id":"us-nv/nrs-372.265","jurisdiction":"us-nv","citation":"NRS 372.265","heading":"Constitutional and statutory exemptions.","body":"There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","EXEMPTIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec265","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"74b81c7618840a95eebb57996a0c0f5b54c748d5be0487c5772e982ec3fe1020","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.260","next":"us-nv/nrs-372.270"},"notice":"GroundRules: Original legal text. Not legal advice."}