{"data":{"id":"us-nv/nrs-374.7273","jurisdiction":"us-nv","citation":"NRS 374.7273","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 374.340, 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 374 - LOCAL SCHOOL SUPPORT TAX","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec7273","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"d90211345418b5cc563fbb857175527acf284a744ed9cd277412aecdfcf9b439","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.7261","next":"us-nv/nrs-374.7275"},"notice":"GroundRules: Original legal text. Not legal advice."}