374.726 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective through June 30, 2011.]
374.726 Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective July 1, 2011.] In its administration of the use tax imposed by NRS 374.190, the Department shall not consider the storage, use or other consumption in a county of tangible personal property which:
1. Does not have significant value; and
2. Is acquired free of charge at a convention, trade show or other public event.
(Added to NRS by 2005, 2486; A 2007, 2316; 2009, 2192, effective July 1, 2011)