§ 4.18.325. Sale to common carrier.

Latest version.

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside the state of Nevada and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.

(Ord. 1011 § 1 (part), 1987)

                    
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