'Local sales and use taxes' means only the taxes imposed pursuant to chapter 377 of NRS 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 the taxes imposed by the Sales and Use Tax Act. (Added to NRS by 2014, 28th Special Session, 12; A 2019, 2254)
Nevada Legal Code