'Local sales and use taxes' means only the taxes imposed pursuant to chapters 377, 377A and 377B of NRS imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the county in which the qualified project is located. The term does not include any taxes imposed by the Sales and Use Tax Act. (Added to NRS by 2015, 29th Special Session, 18; A 2019, 2254)
Nevada Legal Code