“Tangible personal property” construed.

NRS 360B.485, under SALES AND USE TAX ADMINISTRATION.

NRS 360B.485

NRS 360B.485 “Tangible personal property” construed. “Tangible personal property” includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser. (Added to NRS by 2005, 1771; A 2009, 587)