Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.055. Calculation of credit toward amount of use tax due for purchase outside of Nevada.

Latest version.

In determining the amount of use tax that is due from a taxpayer, the Department will allow a credit toward the amount due to this State in an amount equal to sales tax legitimately paid for the same purchase of tangible personal property to a state or local government outside of Nevada, upon proof of payment deemed satisfactory to the Department.

(Added to NAC by Tax Comm’n, eff. 8-26-96)

                    
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