“Tangible personal property” construed.

Nev. Rev. Stat. § 360B.485
in effect
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“Tangible personal property” includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360B.htmlFetched: 10/4/2026

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Nev. Rev. Stat. § 360B.485 — “Tangible personal property” construed | Nevada Revised Statutes | Corpus