{"data":{"id":"us-nv/nrs-372.330","jurisdiction":"us-nv","citation":"NRS 372.330","heading":"Sale to common carrier.","body":"There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.","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#NRS372Sec330","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"ee08c18ab0f1e4dd4651755a55f8702741b8f14fe60ee4cb4df78bde930e174f","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.327","next":"us-nv/nrs-372.335"},"notice":"GroundRules: Original legal text. Not legal advice."}