{"data":{"id":"us-nv/nrs-372.320","jurisdiction":"us-nv","citation":"NRS 372.320","heading":"Occasional sales.","body":"There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purchaser is an occasional sale.","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#NRS372Sec320","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"adf2e9dcde23da6ad1ebfe57f1770eb3c7686a6f1fe7603c090f24a075749c10","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.316","next":"us-nv/nrs-372.325"},"notice":"GroundRules: Original legal text. Not legal advice."}