CHAPTER........
AN ACT relating to taxation; creating a presumption that certain tangible personal property
initially used in interstate or foreign commerce outside this state was not purchased
for storage, use or other consumption in this state; and providing other matters
properly relating thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 372 of NRS is hereby amended by adding thereto a
new section to read as follows:
1. It is presumed that tangible personal property delivered outside
this state to a purchaser was not purchased from a retailer for storage,
use or other consumption in this state if the property:
(a) Was first used in interstate or foreign commerce outside this state;
and
(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).
2. As used in this section:
(a) "Interstate or foreign commerce" means the transportation of
passengers or property between:
(1) A point in one state and a point in:
(I) Another state;
(II) A possession or territory of the United States; or
(III) A foreign country; or
(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.
(b) "State" includes the District of Columbia.
Sec. 2.
NRS 372.255 is hereby amended to read as follows:Sec. 3. Chapter 374 of NRS is hereby amended by adding thereto a
new section to read as follows:
1. It is presumed that tangible personal property delivered outside
this state to a purchaser was not purchased from a retailer for storage,
use or other consumption in this state if the property:
(a) Was first used in interstate or foreign commerce outside this state;
and
(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).
2. As used in this section:
(a) "Interstate or foreign commerce" means the transportation of
passengers or property between:
(1) A point in one state and a point in:
(I) Another state;
(II) A possession or territory of the United States; or
(III) A foreign country; or
(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.
(b) "State" includes the District of Columbia.
Sec. 4. NRS 374.260 is hereby amended to read as follows:
374.260 1.act, on
and after July 1, 1967, itpersonal 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.
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