Applicability of exemption to owner of leased art.

Nev. Rev. Stat. § 361.187
in effect
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The exemption provided in paragraph (j) of subsection 1 of NRS 361.068 applies to taxes on personal property otherwise due from the owner of a work of fine art that is leased to a person who publicly displays the work. The price or value to which that section refers is the price or value of the work that is leased.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-361.htmlFetched: 10/4/2026

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