Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes

NRS 372.123 - Provisions required in certain purchasing contracts of State or political subdivision. - 1. If the State or a political subdivision of the...

NRS 372.125 - Registration or permit required to engage in or conduct business as seller; application for permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 372.130 - Fee for permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 372.135 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 372.140 - Fee for reinstatement of suspended or revoked permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 372.155 - Presumption of taxability; purchase for resale; sale by drop shipment. - 1. For the purpose of the proper administration of this...

NRS 372.165 - Form and contents of resale certificate. - A resale certificate must: 1. Be substantially in such form...

NRS 372.170 - Liability of purchaser who gives and seller who takes resale certificate. - 1. If a purchaser who gives a resale certificate makes...

NRS 372.175 - Improper use of resale certificate; penalty. - Any person who gives a resale certificate for property which...

NRS 372.180 - Resale certificate: Commingled fungible goods. - If a purchaser gives a certificate with respect to the...

NRS 372.185 - Imposition and rate. - 1. An excise tax is hereby imposed on the storage,...

NRS 372.190 - Liability for tax; extinguishment of liability. - Every person storing, using or otherwise consuming in this State...

NRS 372.195 - Collection by retailer; purchaser’s receipt. - Every retailer maintaining a place of business in this State...

NRS 372.200 - Tax as debt to State. - The tax required to be collected by the retailer constitutes...

NRS 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful. - It is unlawful for any retailer to advertise or hold...

NRS 372.210 - Tax must be displayed separately from price. - The tax required to be collected by the retailer from...

NRS 372.215 - Unlawful acts. - Any person who violates section 36 or 38 of the...

NRS 372.220 - Registration of retailers; registration of certain businesses when obtaining state business license. - 1. Every retailer who sells tangible personal property for storage,...

NRS 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment. - 1. For the purpose of the proper administration of this...

NRS 372.235 - Form and contents of resale certificate. - A resale certificate must: 1. Be substantially in such form...

NRS 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale. - If a purchaser who gives a certificate makes any storage...

NRS 372.245 - Resale certificate: Commingled fungible goods. - If a purchaser gives a certificate with respect to the...

NRS 372.250 - Presumption of purchase for use in this State. - It is presumed that tangible personal property shipped or brought...

NRS 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State. - 1. Except as otherwise provided in NRS 372.258, on and...

NRS 372.258 - Presumption that certain property delivered outside this State was not purchased for use in this State. - 1. It is presumed that tangible personal property delivered outside...

NRS 372.260 - "Exempted from the taxes imposed by this chapter" defined. - "Exempted from the taxes imposed by this chapter," as used...

NRS 372.265 - Constitutional and statutory exemptions. - There are exempted from the taxes imposed by this chapter...

NRS 372.270 - Proceeds of mines. - There are exempted from the taxes imposed by this chapter...

NRS 372.275 - Fuel used to propel motor vehicle. - There are exempted from the taxes imposed by this chapter...

NRS 372.280 - Animals and plants intended for human consumption; feed; fertilizer. - There are exempted from the taxes imposed by this chapter...

NRS 372.281 - Farm machinery and equipment. - 1. There are exempted from the taxes imposed by this...

NRS 372.282 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. - There are hereby exempted from the taxes imposed by this...

NRS 372.283 - Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products. [Effective through December 31, 2028.] Prosthetic device... - 1. There are exempted from the taxes imposed by this...

NRS 372.284 - Food for human consumption. - 1. There are exempted from the taxes imposed by this...

NRS 372.2841 - Basis for determining exemption of food for human consumption. - Repealed. (See chapter 15, Statutes of Nevada 2021, at page...

NRS 372.285 - Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. - There are exempted from the taxes imposed by this chapter...

NRS 372.287 - Textbooks sold within Nevada System of Higher Education. - There are exempted from the taxes imposed by this chapter...

NRS 372.290 - Containers. - 1. There are exempted from the taxes imposed by this...

NRS 372.295 - Gas, electricity and water. - There are exempted from the taxes imposed by this chapter...

NRS 372.300 - Domestic fuels. - There are exempted from the taxes imposed by this chapter...

NRS 372.305 - Personal property used for performance of contract on public works executed before July 1, 1955. - There are exempted from the taxes imposed by this chapter...

NRS 372.310 - Personal property used for performance of written contract executed before March 29, 1955. - There are exempted from the taxes imposed by this chapter...

NRS 372.315 - Newspapers. - There are exempted from the taxes imposed by this chapter...

NRS 372.316 - Manufactured homes and mobile homes. - 1. There are exempted from the taxes imposed by this...

NRS 372.320 - Occasional sales. - There are exempted from the taxes imposed by this chapter...

NRS 372.325 - Sale to United States, State or political subdivision. - There are exempted from the computation of the amount of...

NRS 372.326 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. - There are exempted from the taxes imposed by this act...

NRS 372.3261 - Requirements for organization created for religious, charitable or educational purposes. - 1. For the purposes of NRS 372.326, an organization is...

NRS 372.327 - Loan or donation to United States, State, political subdivision or religious or eleemosynary organization. - There are exempted from the taxes imposed by this chapter...

NRS 372.330 - Sale to common carrier. - There are exempted from the computation of the amount of...

NRS 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor. - There are exempted from the computation of the amount of...

NRS 372.340 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. - The taxes imposed under this chapter apply to the sale...

NRS 372.345 - Use tax: Property on which sales tax paid. - The storage, use or other consumption in this State of...

NRS 372.347 - Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim. - 1. If a purchaser wishes to claim an exemption from...

NRS 372.348 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. - 1. Any nonprofit organization created for religious, charitable or educational...

NRS 372.350 - Liability of purchaser who uses property declared exempt for purpose not exempt. - If a purchaser certifies in writing to a seller that...

NRS 372.354 - Taxes collected to be held in separate account. - A retailer shall hold the amount of all taxes collected...

NRS 372.355 - Date tax due. - Except as otherwise provided in NRS 372.380 or required by...

NRS 372.360 - Return: Filing requirements; combination with certain other returns; signatures. - Except as otherwise required by the Department pursuant to NRS...

NRS 372.365 - Contents of return; violations. - 1. Except as otherwise required by the Department pursuant to...

NRS 372.366 - Computation of amount of taxes due. - In determining the amount of taxes due pursuant to this...

NRS 372.368 - Deduction of certain bad debts from taxable sales; violations. - 1. If a retailer is unable to collect all or...

NRS 372.370 - Reimbursement for collection of tax. - 1. Except as otherwise provided in subsection 2, if the...

NRS 372.375 - Delivery of return; remittance. - 1. Except as otherwise authorized or required by the Department,...

NRS 372.380 - Reporting and payment periods. - 1. Except as otherwise provided in this section or required...

NRS 372.383 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home. - 1. If a certificate of ownership has been issued for...

NRS 372.385 - Lease and rental receipts: Reporting; payment. - For the purposes of the sales tax, gross receipts from...

NRS 372.390 - Affixing and cancelling of revenue stamps. - The Department, if it deems it necessary to insure the...

NRS 372.395 - Extension of time for filing return and paying tax. - The Department for good cause may extend for not to...

NRS 372.397 - Deferral of payment of tax on certain sales of eligible property. - 1. A person may apply to the Office of Economic...

NRS 372.510 - Authority of Department; amount; sales; return of surplus. - 1. The Department, whenever it deems it necessary to insure...

NRS 372.630 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser. - 1. If the Department determines that any amount, penalty or...

NRS 372.635 - Limitations on claims for refund or credit. - Except as otherwise provided in NRS 360.235, 360.395 and 372.368:...

NRS 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax. - No credit or refund of any amount paid pursuant to...

NRS 372.645 - Form and contents of claim for credit or refund. - Every claim must be in writing and must state the...

NRS 372.650 - Failure to file claim constitutes waiver. - Failure to file a claim within the time prescribed in...

NRS 372.655 - Service of notice of disallowance of claim. - Within 30 days after disallowing any claim in whole or...

NRS 372.660 - Payment of interest on overpayments. - Except as otherwise provided in NRS 360.320 or any other...

NRS 372.665 - Disallowance of interest. - If the Department determines that any overpayment has been made...

NRS 372.670 - Injunction or other process to prevent collection of tax prohibited. - No injunction, writ of mandate or other legal or equitable...

NRS 372.675 - Action for refund: Claim as condition precedent. - No suit or proceeding may be maintained in any court...

NRS 372.680 - Action for refund: Time to sue; venue of action; waiver. - 1. Within 90 days after a final decision upon a...

NRS 372.685 - Right of appeal on failure of Department to mail notice of action on claim. - If the Department fails to mail notice of action on...

NRS 372.690 - Judgment for plaintiff: Credits; refund of balance. - 1. If judgment is rendered for the plaintiff, the amount...

NRS 372.695 - Allowance of interest. - In any judgment, interest must be allowed at the rate...

NRS 372.700 - Standing to recover. - A judgment may not be rendered in favor of the...

NRS 372.705 - Action to recover erroneous refund: Authority of Department. - The Department may recover any refund or part of it...

NRS 372.710 - Action to recover erroneous refund: Venue. - The action must be tried in Carson City or Clark...

NRS 372.715 - Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions. - The Attorney General shall prosecute the action, and the provisions...

NRS 372.720 - Cancellation of illegal determination: Procedure; limitation. - 1. If any amount in excess of $25 has been...

NRS 372.723 - Application of chapter 360B of NRS. - This chapter must be administered in accordance with the provisions...

NRS 372.724 - Applicability to certain retailers; construction of certain terms. - 1. The provisions of this chapter relating to: (a) The...

NRS 372.7243 - Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms. - 1. Except as otherwise provided in this section, it is...

NRS 372.7247 - Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms. - 1. Except as otherwise provided in this section, it is...

NRS 372.725 - Enforcement by Department; adoption of regulations. - 1. The Department shall enforce the provisions of this chapter...

NRS 372.7261 - Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.] - 1. In administering the provisions of this chapter: (a) The...

NRS 372.7263 - Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. - In administering the provisions of NRS 372.335, the Department shall...

NRS 372.7265 - Calculation of tax imposed on retail sale of large appliances. - 1. In administering the provisions of this chapter, the Department...

NRS 372.7273 - Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer. - In administering the provisions of this chapter, the Department shall...

NRS 372.7275 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event. - In its administration of the use tax imposed by NRS...

NRS 372.7281 - Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.] Application of... - In administering the provisions of NRS 372.325, the Department shall...

NRS 372.7282 - Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.] Claim of exemption by certain members of N... - 1. A person who wishes to claim an exemption pursuant...

NRS 372.7283 - Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. - In administering the provisions of NRS 372.325, the Department shall...

NRS 372.7285 - Application of NRS 372.325 to sale of certain medical devices to governmental entities. [Effective through December 31, 2021.] Application of NRS 372.325 to sale of certain medical devices to governmental entities. [Effective January 1... - 1. In administering the provisions of NRS 372.325, the Department...

NRS 372.7287 - Application of NRS 372.326 to transfer of motor vehicle. - In administering the provisions of NRS 372.326, the Department shall...

NRS 372.729 - Taxation of photographers: Furnishing of proofs considered to be rendition of service. - In administering the provisions of this chapter, the Department shall...

NRS 372.7293 - Circumstances under which veterinarian is considered consumer of tangible personal property. - 1. In administering the provisions of this chapter, the Department...

NRS 372.7297 - "Feminine hygiene product" construed. [Effective through December 31, 2028.] - In administering the provisions of section 56.1 of chapter 397,...

NRS 372.730 - Employment of accountants, investigators and other persons; delegation of authority. - The Department may employ accountants, auditors, investigators, assistants and clerks...

NRS 372.733 - Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. - 1. Notwithstanding any other provision of law, any broadcaster, printer,...

NRS 372.734 - Certain broadcasting activities not taxable transactions. - In administering the provisions of this chapter, the Department shall...

NRS 372.735 - Records to be kept by sellers, retailers and others. - 1. Every seller, every retailer, and every person storing, using...

NRS 372.740 - Examinations and investigations; payment of expenses for examination of records outside State. - 1. The Department, or any person authorized in writing by...

NRS 372.745 - Reports for administering use tax: Filing; contents. - In its administration of the use tax, the Department may...

NRS 372.746 - Definitions. - As used in NRS 372.746 to 372.754, inclusive, unless the...

NRS 372.747 - "Affiliate" defined. - "Affiliate" means a person who directly or indirectly owns or...

NRS 372.748 - "Marketplace facilitator" defined. - 1. "Marketplace facilitator" means a person, including any affiliate of...

NRS 372.749 - "Marketplace seller" defined. - "Marketplace seller" means: 1. A seller who makes retail sales...

NRS 372.751 - Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms. - 1. Except as otherwise provided in this section and NRS...

NRS 372.752 - Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator. - 1. In administering the provisions of this chapter, the Department...

NRS 372.753 - Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms. - 1. The Department may provide by regulation that, except as...

NRS 372.754 - Civil actions; immunity; remedies. - 1. Nothing in NRS 372.746 to 372.754, inclusive, shall be...

NRS 372.755 - Failure to make return or furnish data. - Any retailer or other person who fails or refuses to...

NRS 372.760 - False or fraudulent return. - Any person required to make, render, sign or verify any...

NRS 372.765 - Other violations of chapter. - Any violation of this chapter, except as otherwise provided, is...

NRS 372.770 - Statute of limitations. - Any prosecution for violation of any of the penal provisions...

NRS 372.775 - Application of doctrine of res judicata. - In the determination of any case arising under this chapter,...

NRS 372.780 - Sales and Use Tax Account: Remittances; deposits. - 1. All fees, taxes, interest and penalties imposed and all...

NRS 372.785 - Sales and Use Tax Account: Refunds. - The money in the Sales and Use Tax Account may,...

NRS 372.790 - Remedies of State are cumulative. - The remedies of the State provided for in this chapter...

NRS 372.795 - Authority of Department to act for people of State. - In all proceedings under this chapter the Department may act...

NRS 372.800 - Indian reservations and colonies: Imposition and collection of sales tax. - 1. The governing body of an Indian reservation or Indian...

NRS 372.805 - Indian reservations and colonies: Restriction on collection of tax by Department. - The Department of Taxation shall not collect the tax imposed...

NRS 372.810 - Rights of Indians not abridged. - Nothing in this chapter abridges the rights of any Indian,...

NRS 372.815 - Strict construction of certain provisions of chapter. - The imposition of taxes by this chapter, the categories of...

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Nevada Revised Statutes Chapter 372 - Sales and Use Taxes

Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes