Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 374.190 - Imposition and rate1. An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of the property.2. The tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293