{"data":{"id":"us-nv/nrs-374.260","jurisdiction":"us-nv","citation":"NRS 374.260","heading":"Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.","body":"1. Except as otherwise provided in NRS 374.263, on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.\n2. This presumption may be controverted by:\n(a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.\n(b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","USE TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec260","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"2e327d8a1b9ce5e42617922305fe5d2313de39ffe5247384b6374b483a5d9f90","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.255","next":"us-nv/nrs-374.263"},"notice":"GroundRules: Original legal text. Not legal advice."}