Nevada § 374.315 - Personal property used for performance of certain written contracts
Full text of Nevada Nevada Revised Statutes § 374.315 — Personal property used for performance of certain written contracts, with citation guidance and answers to common questions.
§ 374.315. Personal property used for performance of certain written contracts
1. There are exempted from the taxes imposed by this chapter the gross receipts from
the sale of, and the storage, use or other consumption in a county of, tangible personal
property used for the performance of a written contract entered into before July 1,
1967. 2. There are exempted from the additional taxes imposed by amendment to this chapter
the gross receipts from the sale of, and the storage, use or other consumption in
a county of, tangible personal property used for the performance of a written contract
for construction entered into before May 1, 1981. 3. There are exempted from the additional taxes imposed by this chapter the gross
receipts from the sale of, and the storage, use or other consumption in a county of,
tangible personal property used for the performance of a written contract for construction
of an improvement to real property, entered into before July 30, 1991, or for which
a binding bid was submitted before that date if the bid was afterward accepted, if
under the terms of the contract or bid the contract price or bid amount cannot be
adjusted to reflect the imposition of the additional taxes. 4. There are exempted from the additional taxes imposed by amendment to this chapter
the gross receipts from the sale of, and the storage, use or other consumption in
a county of, tangible personal property used for the performance of a written contract
entered into before July 1, 2009.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.315
What does Nevada Revised Statutes § 374.315 cover?
Section 374.315 ("Personal property used for performance of certain written contracts") 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 § 374.315?
A common citation format is "Nevada Revised Statutes § 374.315" (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 § 374.315 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.