Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

Nev. Rev. Stat. § 374.726
in effect
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In its administration of the use tax imposed by NRS 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a county of tangible personal property which: 1. Does not have significant value; and 2. Is acquired free of charge at a convention, trade show or other public event.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-374.htmlFetched: 10/4/2026