Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.200 - Tax as debt to State.

Nevada Revised Statutes

Chapter 372 - Sales and Use Taxes

NRS 372.010 - Short title.

NRS 372.015 - Definitions.

NRS 372.020 - "Business" defined.

NRS 372.025 - "Gross receipts" defined.

NRS 372.030 - "In this State" and "in the State" defined.

NRS 372.035 - "Occasional sale" defined.

NRS 372.040 - "Person" defined.

NRS 372.045 - "Purchase" defined.

NRS 372.050 - "Retail sale" and "sale at retail" defined.

NRS 372.055 - "Retailer" defined.

NRS 372.060 - "Sale" defined.

NRS 372.065 - "Sales price" defined.

NRS 372.070 - "Seller" defined.

NRS 372.075 - "Storage" defined.

NRS 372.080 - "Storage" and "use": Exclusion.

NRS 372.085 - "Tangible personal property" defined.

NRS 372.090 - "Tax Commission" defined.

NRS 372.095 - "Taxpayer" defined.

NRS 372.102 - "Vehicle" defined.

NRS 372.105 - Imposition and rate.

NRS 372.110 - Method of collection.

NRS 372.115 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.

NRS 372.120 - Display of tax separately from price.

NRS 372.123 - Provisions required in certain purchasing contracts of State or political subdivision.

NRS 372.125 - Registration or permit required to engage in or conduct business as seller; application for permit.

NRS 372.130 - Fee for permit.

NRS 372.135 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

NRS 372.140 - Fee for reinstatement of suspended or revoked permit.

NRS 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

NRS 372.155 - Presumption of taxability; purchase for resale; sale by drop shipment.

NRS 372.165 - Form and contents of resale certificate.

NRS 372.170 - Liability of purchaser who gives and seller who takes resale certificate.

NRS 372.175 - Improper use of resale certificate; penalty.

NRS 372.180 - Resale certificate: Commingled fungible goods.

NRS 372.185 - Imposition and rate.

NRS 372.190 - Liability for tax; extinguishment of liability.

NRS 372.195 - Collection by retailer; purchaser’s receipt.

NRS 372.200 - Tax as debt to State.

NRS 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful.

NRS 372.210 - Tax must be displayed separately from price.

NRS 372.215 - Unlawful acts.

NRS 372.220 - Registration of retailers; registration of certain businesses when obtaining state business license.

NRS 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment.

NRS 372.235 - Form and contents of resale certificate.

NRS 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale.

NRS 372.245 - Resale certificate: Commingled fungible goods.

NRS 372.250 - Presumption of purchase for use in this State.

NRS 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

NRS 372.258 - Presumption that certain property delivered outside this State was not purchased for use in this State.

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

NRS 372.265 - Constitutional and statutory exemptions.

NRS 372.270 - Proceeds of mines.

NRS 372.275 - Fuel used to propel motor vehicle.

NRS 372.280 - Animals and plants intended for human consumption; feed; fertilizer.

NRS 372.281 - Farm machinery and equipment.

NRS 372.282 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.

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...

NRS 372.284 - Food for human consumption.

NRS 372.2841 - Basis for determining exemption of food for human consumption.

NRS 372.285 - Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.

NRS 372.287 - Textbooks sold within Nevada System of Higher Education.

NRS 372.290 - Containers.

NRS 372.295 - Gas, electricity and water.

NRS 372.300 - Domestic fuels.

NRS 372.305 - Personal property used for performance of contract on public works executed before July 1, 1955.

NRS 372.310 - Personal property used for performance of written contract executed before March 29, 1955.

NRS 372.315 - Newspapers.

NRS 372.316 - Manufactured homes and mobile homes.

NRS 372.320 - Occasional sales.

NRS 372.325 - Sale to United States, State or political subdivision.

NRS 372.326 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

NRS 372.3261 - Requirements for organization created for religious, charitable or educational purposes.

NRS 372.327 - Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.

NRS 372.330 - Sale to common carrier.

NRS 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.

NRS 372.340 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

NRS 372.345 - Use tax: Property on which sales tax paid.

NRS 372.347 - Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.

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

NRS 372.350 - Liability of purchaser who uses property declared exempt for purpose not exempt.

NRS 372.354 - Taxes collected to be held in separate account.

NRS 372.355 - Date tax due.

NRS 372.360 - Return: Filing requirements; combination with certain other returns; signatures.

NRS 372.365 - Contents of return; violations.

NRS 372.366 - Computation of amount of taxes due.

NRS 372.368 - Deduction of certain bad debts from taxable sales; violations.

NRS 372.370 - Reimbursement for collection of tax.

NRS 372.375 - Delivery of return; remittance.

NRS 372.380 - Reporting and payment periods.

NRS 372.383 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

NRS 372.385 - Lease and rental receipts: Reporting; payment.

NRS 372.390 - Affixing and cancelling of revenue stamps.

NRS 372.395 - Extension of time for filing return and paying tax.

NRS 372.397 - Deferral of payment of tax on certain sales of eligible property.

NRS 372.510 - Authority of Department; amount; sales; return of surplus.

NRS 372.630 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

NRS 372.635 - Limitations on claims for refund or credit.

NRS 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax.

NRS 372.645 - Form and contents of claim for credit or refund.

NRS 372.650 - Failure to file claim constitutes waiver.

NRS 372.655 - Service of notice of disallowance of claim.

NRS 372.660 - Payment of interest on overpayments.

NRS 372.665 - Disallowance of interest.

NRS 372.670 - Injunction or other process to prevent collection of tax prohibited.

NRS 372.675 - Action for refund: Claim as condition precedent.

NRS 372.680 - Action for refund: Time to sue; venue of action; waiver.

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

NRS 372.690 - Judgment for plaintiff: Credits; refund of balance.

NRS 372.695 - Allowance of interest.

NRS 372.700 - Standing to recover.

NRS 372.705 - Action to recover erroneous refund: Authority of Department.

NRS 372.710 - Action to recover erroneous refund: Venue.

NRS 372.715 - Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.

NRS 372.720 - Cancellation of illegal determination: Procedure; limitation.

NRS 372.723 - Application of chapter 360B of NRS.

NRS 372.724 - Applicability to certain retailers; construction of certain terms.

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.

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.

NRS 372.725 - Enforcement by Department; adoption of regulations.

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.]

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.

NRS 372.7265 - Calculation of tax imposed on retail sale of large appliances.

NRS 372.7273 - Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.

NRS 372.7275 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

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...

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...

NRS 372.7283 - Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

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...

NRS 372.7287 - Application of NRS 372.326 to transfer of motor vehicle.

NRS 372.729 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.

NRS 372.7293 - Circumstances under which veterinarian is considered consumer of tangible personal property.

NRS 372.7297 - "Feminine hygiene product" construed. [Effective through December 31, 2028.]

NRS 372.730 - Employment of accountants, investigators and other persons; delegation of authority.

NRS 372.733 - Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

NRS 372.734 - Certain broadcasting activities not taxable transactions.

NRS 372.735 - Records to be kept by sellers, retailers and others.

NRS 372.740 - Examinations and investigations; payment of expenses for examination of records outside State.

NRS 372.745 - Reports for administering use tax: Filing; contents.

NRS 372.746 - Definitions.

NRS 372.747 - "Affiliate" defined.

NRS 372.748 - "Marketplace facilitator" defined.

NRS 372.749 - "Marketplace seller" defined.

NRS 372.751 - Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms.

NRS 372.752 - Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator.

NRS 372.753 - Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.

NRS 372.754 - Civil actions; immunity; remedies.

NRS 372.755 - Failure to make return or furnish data.

NRS 372.760 - False or fraudulent return.

NRS 372.765 - Other violations of chapter.

NRS 372.770 - Statute of limitations.

NRS 372.775 - Application of doctrine of res judicata.

NRS 372.780 - Sales and Use Tax Account: Remittances; deposits.

NRS 372.785 - Sales and Use Tax Account: Refunds.

NRS 372.790 - Remedies of State are cumulative.

NRS 372.795 - Authority of Department to act for people of State.

NRS 372.800 - Indian reservations and colonies: Imposition and collection of sales tax.

NRS 372.805 - Indian reservations and colonies: Restriction on collection of tax by Department.

NRS 372.810 - Rights of Indians not abridged.

NRS 372.815 - Strict construction of certain provisions of chapter.