{"data":{"id":"us-nv/nrs-372.7263","jurisdiction":"us-nv","citation":"NRS 372.7263","heading":"Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.","body":"In administering the provisions of NRS 372.335, the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:\n1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955;\n2. The sale of farm machinery and equipment, as defined in NRS 372.281, to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and\n3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec7263","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"101b03906fe2f3e2f2a071d4ad40f3727da77bca70f6e434eb3a809d781edc58","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.7261","next":"us-nv/nrs-372.7265"},"notice":"GroundRules: Original legal text. Not legal advice."}