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

NAC372.250. Gun clubs.

Latest version.

Gun clubs are the consumers of the clay pigeons and blue rocks furnished to members and patrons in connection with trapshooting and similar sports, even if the charge for the service is measured by the number of clay pigeons or blue rocks used.

[Tax Comm’n, Combined Sales and Use Tax Ruling No. 6, eff. 3-1-68]

                    
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