Nevada § 374.260 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
Full text of Nevada Nevada Revised Statutes § 374.260 — Presumption that property delivered outside this State to certain purchasers was purchased for use in this State, with citation guidance and answers to common questions.
§ 374.260. Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
1. Except as otherwise provided in NRS 374.263 , on and after July 1, 1967, it is further presumed that tangible personal property
delivered outside this State to a purchaser known by the retailer to be a resident
of the county was purchased from a retailer for storage, use or other consumption
in the county and stored, used or otherwise consumed in the county. 2. This presumption may be controverted by: (a) A statement in writing, signed by the purchaser or his or her authorized representative,
and retained by the vendor, that the property was purchased for use at a designated
point or points outside this State. (b) Other evidence satisfactory to the Department that the property was not purchased
for storage, use or other consumption in this State.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.260
What does Nevada Revised Statutes § 374.260 cover?
Section 374.260 ("Presumption that property delivered outside this State to certain purchasers was purchased for use in this State") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 374.260?
A common citation format is "Nevada Revised Statutes § 374.260" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 374.260 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.