Nevada Revised Statutes
Chapter 374 - Local School Support Tax

NRS 374.128 - Provisions required in certain purchasing contracts of State or political subdivision. - 1. If the State or a political subdivision of the...

NRS 374.130 - 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 - Repealed.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 374.135 - Fee for permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 374.140 - 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 - Repealed.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 374.145 - Fee for reinstatement of suspended or revoked permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 374.150 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit. - Repealed. (See chapter 342, Statutes of Nevada 2021, at page...

NRS 374.160 - Presumption of taxability; purchase for resale; sale by drop shipment. - 1. For the purpose of the proper administration of this...

NRS 374.170 - Form and contents of resale certificate. - A resale certificate must: 1. Be substantially in such form...

NRS 374.175 - Liability of purchaser who gives and seller who takes resale certificate. - 1. If a purchaser who gives a resale certificate makes...

NRS 374.180 - Improper use of resale certificate; penalty. - Any person who gives a resale certificate for property which...

NRS 374.185 - Resale certificate: Commingled fungible goods. - If a purchaser gives a certificate with respect to the...

NRS 374.190 - Imposition and rate. - 1. An excise tax is hereby imposed on the storage,...

NRS 374.191 - Additional amount. - 1. In addition to the amount of excise tax imposed...

NRS 374.195 - Liability for tax; extinguishment of liability. - Every person storing, using or otherwise consuming in a county...

NRS 374.200 - Collection by retailer; purchaser’s receipt. - Every retailer maintaining a place of business in a county...

NRS 374.205 - Tax as debt to county. - The tax required to be collected by the retailer constitutes...

NRS 374.210 - Advertisement of assumption or absorption of tax by retailer unlawful. - It is unlawful for any retailer to advertise or hold...

NRS 374.215 - Tax must be displayed separately from price. - The tax required to be collected by the retailer from...

NRS 374.220 - Unlawful acts. - Any person violating NRS 374.200, 374.210 or 374.215 is guilty...

NRS 374.225 - Registration of retailers. - Every retailer selling tangible personal property for storage, use or...

NRS 374.230 - Presumption of purchase for use; purchase for resale; sale by drop shipment. - 1. For the purpose of the proper administration of this...

NRS 374.240 - Form and contents of resale certificate. - A resale certificate must: 1. Be substantially in such form...

NRS 374.245 - Liability of purchaser giving resale certificate for use of article bought for resale. - If a purchaser who gives a certificate makes any storage...

NRS 374.250 - Resale certificate: Commingled fungible goods. - If a purchaser gives a certificate with respect to the...

NRS 374.255 - Presumption of purchase for use in this State. - It shall be further presumed that tangible personal property shipped...

NRS 374.260 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State. - 1. Except as otherwise provided in NRS 374.263, on and...

NRS 374.263 - 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 374.265 - "Exempted from the taxes imposed by this chapter" defined. - "Exempted from the taxes imposed by this chapter," as used...

NRS 374.270 - Constitutional and statutory exemptions. - There are exempted from the taxes imposed by this chapter...

NRS 374.275 - Proceeds of mines. - There are exempted from the taxes imposed by this chapter...

NRS 374.280 - Fuel used to propel motor vehicle. - There are exempted from the taxes imposed by this chapter...

NRS 374.285 - Animals and plants intended for human consumption; feed; fertilizer. - There are exempted from the taxes imposed by this chapter...

NRS 374.2861 - Farm machinery and equipment. - 1. There are exempted from the taxes imposed by this...

NRS 374.2865 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. - There are hereby exempted from the taxes imposed by this...

NRS 374.287 - 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 374.289 - Food for human consumption. - 1. There are exempted from the taxes imposed by this...

NRS 374.2891 - Basis for determining exemption of food for human consumption. - Repealed. (See chapter 15, Statutes of Nevada 2021, at page...

NRS 374.2892 - Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer. - For the purposes of the tax on the use or...

NRS 374.290 - 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 374.292 - Textbooks sold within Nevada System of Higher Education. - There are exempted from the taxes imposed by this chapter...

NRS 374.295 - Containers. - 1. There are exempted from the taxes imposed by this...

NRS 374.300 - Gas, electricity and water. - There are exempted from the taxes imposed by this chapter...

NRS 374.305 - Domestic fuels. - There are exempted from the taxes imposed by this chapter...

NRS 374.310 - Personal property used for performance of certain contracts on public works. - 1. There are exempted from the taxes imposed by this...

NRS 374.315 - Personal property used for performance of certain written contracts. - 1. There are exempted from the taxes imposed by this...

NRS 374.320 - Newspapers. - There are exempted from the taxes imposed by this chapter...

NRS 374.321 - Manufactured homes and mobile homes. - 1. There are exempted from the taxes imposed by this...

NRS 374.325 - Occasional sales. - There are exempted from the taxes imposed by this chapter...

NRS 374.330 - Personal property sold to United States, State or political subdivision. - There are exempted from the computation of the amount of...

NRS 374.3305 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. - There are exempted from the taxes imposed by this chapter...

NRS 374.3306 - Requirements for organization created for religious, charitable or educational purposes. - 1. For the purposes of NRS 374.3305, an organization is...

NRS 374.331 - Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization. - There are exempted from the taxes imposed by this chapter...

NRS 374.335 - Sale to common carrier. - There are exempted from the computation of the amount of...

NRS 374.340 - Property shipped outside State pursuant to sales contract. - There are exempted from the computation of the amount of...

NRS 374.345 - 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 374.350 - Use tax: Property on which sales tax paid. - The storage, use or other consumption in a county of...

NRS 374.352 - 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 374.353 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. - 1. Any nonprofit organization created for religious, charitable or educational...

NRS 374.355 - Liability of purchaser who uses property declared exempt for purpose not exempt. - If a purchaser certifies in writing to a seller that...

NRS 374.356 - Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.] - 1. A person who intends to locate or expand a...

NRS 374.357 - Abatement for eligible machinery or equipment used by certain new or expanded businesses. - 1. A person who maintains a business or intends to...

NRS 374.358 - Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.] - 1. A person who maintains a business or intends to...

NRS 374.359 - Taxes collected to be held in separate account. - A retailer shall hold the amount of all taxes collected...

NRS 374.360 - Date tax due. - Except as otherwise provided in NRS 374.385 or required by...

NRS 374.365 - Return: Filing requirements; combination with certain returns; signatures. - Except as otherwise required by the Department pursuant to NRS...

NRS 374.370 - Contents of return; violations. - 1. Except as otherwise required by the Department pursuant to...

NRS 374.371 - Computation of amount of taxes due. - In determining the amount of taxes due pursuant to this...

NRS 374.373 - Deduction of certain bad debts from taxable sales; violations. - 1. If a retailer is unable to collect all or...

NRS 374.375 - Reimbursement for collection of tax. - 1. Except as otherwise provided in subsection 2, if the...

NRS 374.380 - Delivery of return; remittance. - 1. Except as otherwise authorized or required by the Department,...

NRS 374.385 - Reporting and payment periods. - 1. Except as otherwise provided in this section or required...

NRS 374.388 - 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 374.390 - Lease and rental receipts: Reporting; payment. - For the purposes of the sales tax, gross receipts from...

NRS 374.395 - Affixing and cancelling of revenue stamps. - The Department, if it deems it necessary to insure the...

NRS 374.400 - Extension of time for filing return and paying tax. - The Department for good cause may extend for not to...

NRS 374.402 - Deferral of payment of tax on certain sales of eligible property. - 1. A person may apply to the Office of Economic...

NRS 374.515 - Authority of Department; amount; sales; return of surplus. - 1. The Department, whenever it deems it necessary to insure...

NRS 374.635 - 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 374.640 - Limitations on claims for refund or credit. - Except as otherwise provided in NRS 360.235, 360.395 and 374.373:...

NRS 374.643 - Credit or refund of tax for business within zone for economic development. - 1. Each person who holds a valid certificate, issued under...

NRS 374.645 - Credit or refund for use tax: Reimbursement of vendor for sales tax. - No credit or refund of any amount paid pursuant to...

NRS 374.650 - Form and contents of claim for credit or refund. - Every claim shall be in writing and shall state the...

NRS 374.655 - Failure to file claim constitutes waiver. - Failure to file a claim within the time prescribed in...

NRS 374.660 - Service of notice of disallowance of claim. - Within 30 days after disallowing any claim in whole or...

NRS 374.665 - Payment of interest on overpayments. - Except as otherwise provided in NRS 360.320 or any other...

NRS 374.670 - Disallowance of interest. - If the Department determines that any overpayment has been made...

NRS 374.675 - Injunction or other process to prevent collection of tax prohibited. - No injunction or writ of mandate or other legal or...

NRS 374.680 - Action for refund: Claim as condition precedent. - No suit or proceeding shall be maintained in any court...

NRS 374.685 - Action for refund: Time to sue; venue of action; waiver. - 1. Within 90 days after a final decision upon a...

NRS 374.690 - 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 374.695 - Judgment for plaintiff: Credits; refund of balance. - 1. If judgment is rendered for the plaintiff, the amount...

NRS 374.700 - Allowance of interest. - In any judgment, interest shall be allowed at the rate...

NRS 374.705 - Standing to recover. - A judgment shall not be rendered in favor of the...

NRS 374.710 - Recovery of erroneous refunds: Action; jurisdiction and venue. - The Department may recover any refund or part thereof which...

NRS 374.715 - District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP. - The district attorney of the county to which the refund...

NRS 374.720 - Cancellation of illegal determination: Procedure; limitation. - 1. If any amount in excess of $25 has been...

NRS 374.723 - Application of chapter 360B of NRS. - This chapter must be administered in accordance with the provisions...

NRS 374.724 - Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms. - 1. The provisions of this chapter relating to: (a) The...

NRS 374.7243 - 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 374.7247 - Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms. - 1. Except as otherwise provided in this section, it is...

NRS 374.725 - Enforcement by Department; adoption of regulations. - 1. The Department shall enforce the provisions of this chapter...

NRS 374.726 - 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 374.7261 - 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 374.7273 - 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 374.340, the Department shall...

NRS 374.7275 - Calculation of tax imposed on retail sale of large appliances. - 1. In administering the provisions of this chapter, the Department...

NRS 374.7285 - Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.] Application of NRS 374.330 to sale of property to certain... - In administering the provisions of NRS 374.330, the Department shall...

NRS 374.7286 - Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.] Claim of exemption by certain members of Nevada National Guard, their families and rel... - 1. A person who wishes to claim an exemption pursuant...

NRS 374.729 - Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. - In administering the provisions of NRS 374.330, the Department shall...

NRS 374.731 - Application of NRS 374.330 to sale of certain medical devices to governmental entities. [Effective through December 31, 2021.] Application of NRS 374.330 to sale of certain medical devices to governmental entities. [Effective January 1,... - 1. In administering the provisions of NRS 374.330, the Department...

NRS 374.7315 - Application of NRS 374.3305 to transfer of motor vehicle. - In administering the provisions of NRS 374.3305, the Department shall...

NRS 374.732 - Taxation of photographers: Furnishing of proofs considered to be rendition of service. - In administering the provisions of this chapter, the Department shall...

NRS 374.733 - Circumstances under which veterinarian is considered consumer of tangible personal property. - 1. In administering the provisions of this chapter, the Department...

NRS 374.734 - "Feminine hygiene products" construed. [Effective through December 31, 2028.] - In administering the provisions of NRS 374.287, the Department shall...

NRS 374.735 - Employment of accountants, investigators and other persons; delegation of authority. - The Department may employ accountants, auditors, investigators, assistants and clerks...

NRS 374.738 - 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 374.739 - Certain broadcasting activities not taxable transactions. - In administering the provisions of this chapter, the Department shall...

NRS 374.740 - Records to be kept by sellers, retailers and others. - 1. Every seller, every retailer, and every person storing, using...

NRS 374.745 - Examination of records; investigation of business. - The Department, or any person authorized in writing by it,...

NRS 374.750 - Reports for administering use tax: Filing; contents. - In administration of the use tax, the Department may require...

NRS 374.751 - Definitions. - As used in NRS 374.751 to 374.759, inclusive, unless the...

NRS 374.752 - "Affiliate" defined. - "Affiliate" means a person who directly or indirectly owns or...

NRS 374.753 - "Marketplace facilitator" defined. - 1. "Marketplace facilitator" means a person, including any affiliate of...

NRS 374.754 - "Marketplace seller" defined. - "Marketplace seller" means: 1. A seller who makes retail sales...

NRS 374.756 - Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms. - 1. Except as otherwise provided in this section and NRS...

NRS 374.757 - Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator. - 1. In administering the provisions of this chapter, the Department...

NRS 374.758 - 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 374.759 - Civil actions; immunity; remedies. - 1. Nothing in NRS 374.751 to 374.759, inclusive, shall be...

NRS 374.760 - Failure to make return or furnish data. - Any retailer or other person who fails or refuses to...

NRS 374.765 - False or fraudulent return. - Any person required to make, render, sign or verify any...

NRS 374.770 - Other violations of chapter. - Any violation of this chapter, except as otherwise provided, is...

NRS 374.775 - Statute of limitations. - Any prosecution for violation of any of the penal provisions...

NRS 374.780 - Application of doctrine of res judicata. - In the determination of any case arising under this chapter,...

NRS 374.785 - Sales and Use Tax Account: Remittances; deposits; transfers. - 1. All fees, taxes, interest and penalties imposed and all...

NRS 374.790 - Remedies of county are cumulative. - The remedies of a county provided for in this chapter...

NRS 374.795 - Department’s authority to act for counties. - In all proceedings under this chapter the Department may act...

NRS 374.800 - Indian reservations and colonies: Imposition and collection of sales tax. - 1. The governing body of an Indian reservation or Indian...

NRS 374.805 - Indian reservations and colonies: Restriction on collection of tax by Department. - The Department of Taxation shall not collect the tax imposed...

NRS 374.810 - Rights of Indians not abridged. - Nothing in this chapter abridges the rights of any Indian,...

NRS 374.815 - 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 374 - Local School Support Tax

Nevada Revised Statutes
Chapter 374 - Local School Support Tax