Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.7293 - Circumstances under which veterinarian is considered consumer of tangible personal property.


1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services in the practice of veterinary medicine.
2. As used in this section:
(a) "Licensed veterinarian" means:
(1) A person who holds a license to engage in the practice of veterinary medicine issued pursuant to chapter 638 of NRS; and
(2) An office, clinic or facility through which a licensed veterinarian engages in his or her practice.
(b) "Practice of veterinary medicine" has the meaning ascribed to it in NRS 638.008.
(Added to NRS by 2017, 1013)

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Structure Nevada Revised Statutes

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.