Nev. Admin. Code § 372.630 - Newspapers: Sales of property for resale; exempt transactions

A sale to a publisher of tangible personal property which becomes a part of a newspaper may be deducted in computing the measure of tax either:

1. As a sale for resale if the newspaper is to be resold; or

2. As an exempt transaction if the newspaper is to be distributed by the publisher without charge.

Notes

Nev. Admin. Code § 372.630

Tax Comm'n, Combined Sales and Use Tax Ruling part No. 32, eff. 5-1-68; A 1-16-71

NRS 360.090, 372.315, 372.725