In its administration of the use tax imposed by NRS 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a county of tangible personal property which:
1. Does not have significant value; and
2. Is acquired free of charge at a convention, trade show or other public event.
(Added to NRS by 2005, 2486; A 2007, 2316; 2009, 2192; 2011, 2897; 2013, 3426; 2015, 2953)
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