Occasional sales.

NRS 372.320, under SALES AND USE TAXES.

NRS 372.320

NRS 372.320 Occasional sales. There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purchaser is an occasional sale. [63:397:1955]