Nevada Code § 372.326

Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes
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There
are exempted from the taxes imposed by this act the gross receipts from the
sale of, and the storage, use or other consumption in this State of, any
tangible personal property sold by or to a nonprofit organization created for
religious, charitable or educational purposes. The Legislature shall establish:
1. Standards for determining whether an
organization is created for religious, charitable or educational purposes.
2. Procedures for administering the
provisions of this section.

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