Any violation of this chapter, except as otherwise provided, is a misdemeanor.
(Added to NRS by 1979, 431)
Structure Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
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 372.065 - "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 372.140 - 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 372.225 - 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 372.260 - "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 372.284 - Food for human consumption.
NRS 372.2841 - Basis for determining exemption of food for human consumption.
NRS 372.287 - Textbooks sold within Nevada System of Higher Education.
NRS 372.295 - Gas, electricity and water.
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 372.330 - Sale to common carrier.
NRS 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.
NRS 372.345 - Use tax: Property on which sales tax paid.
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 372.360 - 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 372.385 - 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 372.635 - 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 372.720 - 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 372.725 - Enforcement by Department; adoption of regulations.
NRS 372.7265 - Calculation of tax imposed on retail sale of large appliances.
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 372.7297 - "Feminine hygiene product" construed. [Effective through December 31, 2028.]
NRS 372.730 - Employment of accountants, investigators and other persons; delegation of authority.
NRS 372.734 - Certain broadcasting activities not taxable transactions.
NRS 372.735 - Records to be kept by sellers, retailers and others.
NRS 372.745 - Reports for administering use tax: Filing; contents.
NRS 372.747 - "Affiliate" defined.
NRS 372.748 - "Marketplace facilitator" defined.
NRS 372.749 - "Marketplace seller" defined.
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.