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372.630. Newspapers: Sales of property for resale; exempt transactions
A sale to a publisher of tangible personal property which becomes a part of a newspaper may be deducted in computing the measure of tax either:
1. As a sale for resale if the newspaper is to be resold; or
2. As an exempt transaction if the newspaper is to be distributed by the publisher without charge.
Tax Comm'n, Combined Sales and Use Tax Ruling part No. 32, eff. 5-1-68; A 1-16-71
NRS 360.090, 372.315, 372.725
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