Nev. Admin. Code § 372.680 - Sales to United States: Unincorporated instrumentalities; incorporated instrumentalities

1. The tax does not apply to sales to:

(a) The departments of the United States such as the Department of Defense and Department of the Navy and to the various unincorporated independent offices, agencies and establishments of the government.

(b) Corporations which are wholly owned either by the United States or by other corporations which are wholly owned by the United States.

2. The tax applies to sales to such corporations as national banks, joint stock land banks, federal reserve banks, federal savings and loan associations, and federal land banks, which are not wholly owned by the United States, or which are not wholly owned by other corporations wholly owned by the United States.

Notes

Nev. Admin. Code § 372.680

Tax Comm'n, Combined Sales and Use Tax Ruling part No. 54, eff. 3-1-68; A 5-26-78-NAC A by R181-99, 5-16-2000

NRS 360.090, 372.325, 372.725