Nevada Revised Statutes
Chapter 374 - Local School Support Tax
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 Department shall calculate the amount of tax imposed on tangible personal property purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft as follows:
(1) If the tangible personal property is purchased by a business for use in the performance of a contract, the business is deemed the consumer of the tangible personal property and the sales tax must be paid by the business on the sales price of the tangible personal property to the business.
(2) If the tangible personal property is purchased by a business for use in the performance of a contract and the sales tax is not paid because the vendor did not have a valid seller’s permit, or because the resale certificate was properly presented, or for any other reason, the use tax must be imposed based on the sales price of the tangible personal property to the business.
(b) Any tangible personal property purchased by a business for use in the performance of a contract is deemed to have been purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft.
2. As used in this section:
(a) "Aircraft" has the meaning ascribed to it in paragraph (a) of subsection 12 of NRS 360.753.
(b) "Component of an aircraft" has the meaning ascribed to it in paragraph (b) of subsection 12 of NRS 360.753.
(c) "Contract" means any contract for the ownership, operation, manufacture, service, maintenance, testing, repair, overhaul or assembly of an aircraft or any component of an aircraft entered into by a business.
(Added to NRS by 2015, 2332)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 374 - Local School Support Tax

NRS 374.010 - Short title.

NRS 374.015 - Legislative finding and declaration.

NRS 374.020 - Definitions.

NRS 374.025 - "Business" defined.

NRS 374.030 - "Gross receipts" defined.

NRS 374.035 - "In a county" defined.

NRS 374.040 - "Occasional sale" defined.

NRS 374.046 - "Person" defined.

NRS 374.050 - "Purchase" defined.

NRS 374.055 - "Retail sale" and "sale at retail" defined.

NRS 374.060 - "Retailer" defined.

NRS 374.065 - "Sale" defined.

NRS 374.070 - "Sales price" defined.

NRS 374.075 - "Seller" defined.

NRS 374.080 - "Storage" defined.

NRS 374.085 - "Storage" and "use": Exclusion.

NRS 374.090 - "Tangible personal property" defined.

NRS 374.100 - "Taxpayer" defined.

NRS 374.107 - "Vehicle" defined.

NRS 374.108 - "Vessel" defined.

NRS 374.110 - Imposition and rate.

NRS 374.111 - Additional amount.

NRS 374.115 - Method of collection.

NRS 374.120 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.

NRS 374.125 - Display of tax separately from price.

NRS 374.128 - Provisions required in certain purchasing contracts of State or political subdivision.

NRS 374.130 - Registration or permit required to engage in or conduct business as seller; application for permit.

NRS 374.135 - Fee for permit.

NRS 374.140 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

NRS 374.145 - Fee for reinstatement of suspended or revoked permit.

NRS 374.150 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

NRS 374.160 - Presumption of taxability; purchase for resale; sale by drop shipment.

NRS 374.170 - Form and contents of resale certificate.

NRS 374.175 - Liability of purchaser who gives and seller who takes resale certificate.

NRS 374.180 - Improper use of resale certificate; penalty.

NRS 374.185 - Resale certificate: Commingled fungible goods.

NRS 374.190 - Imposition and rate.

NRS 374.191 - Additional amount.

NRS 374.195 - Liability for tax; extinguishment of liability.

NRS 374.200 - Collection by retailer; purchaser’s receipt.

NRS 374.205 - Tax as debt to county.

NRS 374.210 - Advertisement of assumption or absorption of tax by retailer unlawful.

NRS 374.215 - Tax must be displayed separately from price.

NRS 374.220 - Unlawful acts.

NRS 374.225 - Registration of retailers.

NRS 374.230 - Presumption of purchase for use; purchase for resale; sale by drop shipment.

NRS 374.240 - Form and contents of resale certificate.

NRS 374.245 - Liability of purchaser giving resale certificate for use of article bought for resale.

NRS 374.250 - Resale certificate: Commingled fungible goods.

NRS 374.255 - Presumption of purchase for use in this State.

NRS 374.260 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

NRS 374.263 - Presumption that certain property delivered outside this State was not purchased for use in this State.

NRS 374.265 - "Exempted from the taxes imposed by this chapter" defined.

NRS 374.270 - Constitutional and statutory exemptions.

NRS 374.275 - Proceeds of mines.

NRS 374.280 - Fuel used to propel motor vehicle.

NRS 374.285 - Animals and plants intended for human consumption; feed; fertilizer.

NRS 374.2861 - Farm machinery and equipment.

NRS 374.2865 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.

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...

NRS 374.289 - Food for human consumption.

NRS 374.2891 - Basis for determining exemption of food for human consumption.

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

NRS 374.290 - Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.

NRS 374.292 - Textbooks sold within Nevada System of Higher Education.

NRS 374.295 - Containers.

NRS 374.300 - Gas, electricity and water.

NRS 374.305 - Domestic fuels.

NRS 374.310 - Personal property used for performance of certain contracts on public works.

NRS 374.315 - Personal property used for performance of certain written contracts.

NRS 374.320 - Newspapers.

NRS 374.321 - Manufactured homes and mobile homes.

NRS 374.325 - Occasional sales.

NRS 374.330 - Personal property sold to United States, State or political subdivision.

NRS 374.3305 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

NRS 374.3306 - Requirements for organization created for religious, charitable or educational purposes.

NRS 374.331 - Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.

NRS 374.335 - Sale to common carrier.

NRS 374.340 - Property shipped outside State pursuant to sales contract.

NRS 374.345 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

NRS 374.350 - Use tax: Property on which sales tax paid.

NRS 374.352 - Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.

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

NRS 374.355 - Liability of purchaser who uses property declared exempt for purpose not exempt.

NRS 374.356 - Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.]

NRS 374.357 - Abatement for eligible machinery or equipment used by certain new or expanded businesses.

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.]

NRS 374.359 - Taxes collected to be held in separate account.

NRS 374.360 - Date tax due.

NRS 374.365 - Return: Filing requirements; combination with certain returns; signatures.

NRS 374.370 - Contents of return; violations.

NRS 374.371 - Computation of amount of taxes due.

NRS 374.373 - Deduction of certain bad debts from taxable sales; violations.

NRS 374.375 - Reimbursement for collection of tax.

NRS 374.380 - Delivery of return; remittance.

NRS 374.385 - Reporting and payment periods.

NRS 374.388 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

NRS 374.390 - Lease and rental receipts: Reporting; payment.

NRS 374.395 - Affixing and cancelling of revenue stamps.

NRS 374.400 - Extension of time for filing return and paying tax.

NRS 374.402 - Deferral of payment of tax on certain sales of eligible property.

NRS 374.515 - Authority of Department; amount; sales; return of surplus.

NRS 374.635 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

NRS 374.640 - Limitations on claims for refund or credit.

NRS 374.643 - Credit or refund of tax for business within zone for economic development.

NRS 374.645 - Credit or refund for use tax: Reimbursement of vendor for sales tax.

NRS 374.650 - Form and contents of claim for credit or refund.

NRS 374.655 - Failure to file claim constitutes waiver.

NRS 374.660 - Service of notice of disallowance of claim.

NRS 374.665 - Payment of interest on overpayments.

NRS 374.670 - Disallowance of interest.

NRS 374.675 - Injunction or other process to prevent collection of tax prohibited.

NRS 374.680 - Action for refund: Claim as condition precedent.

NRS 374.685 - Action for refund: Time to sue; venue of action; waiver.

NRS 374.690 - Right of appeal on failure of Department to mail notice of action on claim.

NRS 374.695 - Judgment for plaintiff: Credits; refund of balance.

NRS 374.700 - Allowance of interest.

NRS 374.705 - Standing to recover.

NRS 374.710 - Recovery of erroneous refunds: Action; jurisdiction and venue.

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

NRS 374.720 - Cancellation of illegal determination: Procedure; limitation.

NRS 374.723 - Application of chapter 360B of NRS.

NRS 374.724 - Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.

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.

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.

NRS 374.725 - Enforcement by Department; adoption of regulations.

NRS 374.726 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

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.]

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.

NRS 374.7275 - Calculation of tax imposed on retail sale of large appliances.

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...

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...

NRS 374.729 - Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

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,...

NRS 374.7315 - Application of NRS 374.3305 to transfer of motor vehicle.

NRS 374.732 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.

NRS 374.733 - Circumstances under which veterinarian is considered consumer of tangible personal property.

NRS 374.734 - "Feminine hygiene products" construed. [Effective through December 31, 2028.]

NRS 374.735 - Employment of accountants, investigators and other persons; delegation of authority.

NRS 374.738 - Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

NRS 374.739 - Certain broadcasting activities not taxable transactions.

NRS 374.740 - Records to be kept by sellers, retailers and others.

NRS 374.745 - Examination of records; investigation of business.

NRS 374.750 - Reports for administering use tax: Filing; contents.

NRS 374.751 - Definitions.

NRS 374.752 - "Affiliate" defined.

NRS 374.753 - "Marketplace facilitator" defined.

NRS 374.754 - "Marketplace seller" defined.

NRS 374.756 - Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms.

NRS 374.757 - Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator.

NRS 374.758 - Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.

NRS 374.759 - Civil actions; immunity; remedies.

NRS 374.760 - Failure to make return or furnish data.

NRS 374.765 - False or fraudulent return.

NRS 374.770 - Other violations of chapter.

NRS 374.775 - Statute of limitations.

NRS 374.780 - Application of doctrine of res judicata.

NRS 374.785 - Sales and Use Tax Account: Remittances; deposits; transfers.

NRS 374.790 - Remedies of county are cumulative.

NRS 374.795 - Department’s authority to act for counties.

NRS 374.800 - Indian reservations and colonies: Imposition and collection of sales tax.

NRS 374.805 - Indian reservations and colonies: Restriction on collection of tax by Department.

NRS 374.810 - Rights of Indians not abridged.

NRS 374.815 - Strict construction of certain provisions of chapter.