Nevada Code § 360.920

Local sales and use taxes defined. [Effective through June 30, 2036.]
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Local sales and use taxes
means only the taxes imposed pursuant to chapter
377 of NRS on the gross receipts of any retailer from the sale of tangible
personal property sold at retail, or stored, used or otherwise consumed, in the
county in which the qualified project is located. The term does not include the
taxes imposed by the Sales and Use Tax Act.

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