§ 4.18.245. Presumption of use—Out-of-state delivery.

(a) On and after March 1, 1987, it shall be further presumed that tangible personal property delivered outside the state of Nevada to a purchaser known by the retailer to be a resident of Clark County was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.

(b)

This presumption may be controverted by:

(1)

A statement in writing, signed by the purchaser or his authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside the state of Nevada.

(2)

Other evidence satisfactory to the department that the property was not purchased for storage, use or other consumption in the state of Nevada.

(Ord. 1011 § 1 (part), 1987)