Nevada Code § 372.325

Sale to United States, State or political subdivision
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There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale of any tangible personal
property to:
1. The United States, its unincorporated
agencies and instrumentalities.
2. Any incorporated agency or
instrumentality of the United States wholly owned by the United States or by a
corporation wholly owned by the United States.
3. The State of Nevada, its unincorporated
agencies and instrumentalities.
4. Any county, city, district or other
political subdivision of this State.

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