Senate Bill No. 232

Senate Bill No. 232-Committee on Taxation

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AN ACT relating to taxation; clarifying the provisions governing the administration of the exemption from sales and use taxes for the sale of tangible personal property to be shipped outside this state; and providing other matters properly relating thereto.

[Approved May 22, 1997]

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

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Section 1. Chapter 372 of NRS is hereby amended by adding thereto a new section to read as follows:
In administering the provisions of NRS 372.335, 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 the sale of a vehicle to a nonresident to whom a special movement permit has been issued by the department of motor vehicles and public safety pursuant to subsection 1 of NRS 482.3955.
Sec. 2. Chapter 374 of NRS is hereby amended by adding thereto a new section to read as follows:
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 the sale of a vehicle to a nonresident to whom a special movement permit has been issued by the department of motor vehicles and public safety pursuant to subsection 1 of NRS 482.3955.
Sec. 3. This act becomes effective upon passage and approval.
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