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

NAC372.630. Newspapers: Sales of property for resale; exempt transactions.

Latest version.

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.

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

                    
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