Nevada Code § 374.340

Property shipped outside State pursuant to sales contract
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There are exempted from the computation of the
amount of the sales tax the gross receipts from any sale of tangible personal
property which is shipped to a point outside this State pursuant to the
contract of sale by delivery by the vendor to such point by means of:
1. Facilities operated by the vendor;
2. Delivery by the vendor to a carrier for
shipment to a consignee at such point; or
3. Delivery by the vendor to a customs
broker or forwarding agent for shipment outside this State.

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