{"data":{"id":"us-nv/nrs-374.340","jurisdiction":"us-nv","citation":"NRS 374.340","heading":"Property shipped outside State pursuant to sales contract.","body":"There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:\n1. Facilities operated by the vendor;\n2. Delivery by the vendor to a carrier for shipment to a consignee at such point; or\n3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","EXEMPTIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec340","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"39f4d6ddda4bbe7616a051abf136a5340f9fa956b836f707da69e155a071b8d5","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.335","next":"us-nv/nrs-374.345"},"notice":"GroundRules: Original legal text. Not legal advice."}