Nevada § 374.263 - Presumption that certain property delivered outside this State was not purchased for use in this State
Full text of Nevada Nevada Revised Statutes § 374.263 — Presumption that certain property delivered outside this State was not purchased for use in this State, with citation guidance and answers to common questions.
§ 374.263. Presumption that certain property delivered outside this State was not purchased for use in this State
1. It is presumed that tangible personal property delivered outside this State to
a purchaser was not purchased from a retailer for storage, use or other consumption
in this State if the property: (a) Was first used in interstate or foreign commerce outside this State; and (b) Is used continuously in interstate or foreign commerce, but not exclusively in
this State, for at least 12 months after the date that the property was first used
pursuant to paragraph (a). 2. As used in this section: (a) “Interstate or foreign commerce” means the transportation of passengers or property
between: (1) A point in one state and a point in: (I) Another state; (II) A possession or territory of the United States; or (III) A foreign country; or (2) Points in the same state when such transportation consists of one or more segments
of transportation that immediately follow movement of the property into the state
from a point beyond its borders or immediately precede movement of the property from
within the state to a point outside its borders. (b) “State” includes the District of Columbia.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.263
What does Nevada Revised Statutes § 374.263 cover?
Section 374.263 ("Presumption that certain property delivered outside this State was not 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 § 374.263?
A common citation format is "Nevada Revised Statutes § 374.263" (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 § 374.263 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.