Nevada Revised Statutes Title 32. Revenue and Taxation § 374.260. Presumption that property delivered outside this State to certain purchasers was purchased for use in this State

1. Except as otherwise provided in NRS 374.263, on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.

2. This presumption may be controverted by: