Nevada Revised Statutes
Chapter 374 - Local School Support Tax
NRS 374.770 - Other violations of chapter.

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.