Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.

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In administering the provisions of NRS 374.340, the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:

1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955;

2. The sale of farm machinery and equipment, as defined in NRS 372.281, to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and

3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.

(Added to NRS by 1997, 181; A 2001, 825, 2603; 2003, 2380, 2822; 2005, 2490)


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