Amendment No. 149

Senate Amendment to Senate Bill No. 262 (BDR 32-940)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend section 1, page 1, by deleting line 3 and inserting:

"1. It is presumed that".

Amend section 1, page 1, line 7, by deleting:

"purchased for initial use" and inserting "first used".

Amend section 1, page 1, by deleting line 9 and inserting:

"(b) Is used continuously in interstate or foreign commerce, but not exclusively in this state, for at least 12 months after the date that the property was first used pursuant to paragraph (a).".

Amend section 1, pages 1 and 2, by deleting line 17 on page 1 and lines 1 through 3 on page 2, and inserting:

"(2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders.".

Amend the bill as a whole by renumbering sec. 2 as sec. 3 and adding a new section designated sec. 2, following section 1, to read as follows:

"Sec. 2. NRS 372.255 is hereby amended to read as follows:

372.255 1. [On] Except as otherwise provided in section 1 of this act, on and after July 1, 1979, it is presumed that tangible personal property delivered outside this state to a purchaser known by the retailer to be a resident of this state was purchased from a retailer for storage, use or other consumption in this state and stored, used or otherwise consumed in this state.

2. This presumption may be controverted by:

(a) A statement in writing, signed by the purchaser or his authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this state.

(b) Other evidence satisfactory to the department that the property was not purchased for storage, use or other consumption in this state.".

Amend sec. 2, page 2, by deleting line 7 and inserting:

"1. It is presumed that".

Amend sec. 2, page 2, line 11, by deleting:

"purchased for initial use" and inserting "first used".

Amend sec. 2, page 2, by deleting line 13 and inserting:

"(b) Is used continuously in interstate or foreign commerce, but not exclusively in this state, for at least 12 months after the date that the property was first used pursuant to paragraph (a).".

Amend sec. 2, page 2, by deleting lines 21 through 24 and inserting:

"(2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders.".

Amend the bill as a whole by adding a new section designated sec. 4, following sec. 2, to read as follows:

"Sec. 4. NRS 374.260 is hereby amended to read as follows:

374.260 1. [On] Except as otherwise provided in section 3 of this act, on and after July 1, 1967, it [shall be] is further presumed that tangible personal property delivered outside this state to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.

2. This presumption may be controverted by:

(a) A statement in writing, signed by the purchaser or his authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this state.

(b) Other evidence satisfactory to the department that the property was not purchased for storage, use or other consumption in this state.".