reglab/housing_qa huggingface dataset:
NV Rev Stat § 374.731 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.731 - Application of NRS 374.330 to sale of certain medical devices to governmental entities.

  1. In administering the provisions of NRS 374.330, the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to that section without regard to whether the person using the medical device or the governmental entity that purchased the device is deemed to be the holder of title to the device if:  (a) The medical device was ordered or prescribed by a provider of health care, within his or her scope of practice, for use by the person to whom it is provided;  (b) The medical device is covered by Medicaid or Medicare; and  (c) The purchase of the medical device is made pursuant to a contract between the governmental entity that purchases the medical device and the person who sells the medical device to the governmental entity.  2. As used in this section:  (a) "Medicaid" means the program established pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide assistance for part or all of the cost of medical care rendered on behalf of indigent persons.  (b) "Medicare" means the program of health insurance for aged persons and persons with disabilities established pursuant to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq.  (c) "Provider of health care" means a physician or physician assistant licensed pursuant to chapter 630, 630A or 633 of NRS, perfusionist, dentist, licensed nurse, dispensing optician, optometrist, practitioner of respiratory care, registered physical therapist, podiatric physician, licensed psychologist, licensed audiologist, licensed speech-language pathologist, licensed hearing aid specialist, licensed marriage and family therapist, licensed clinical professional counselor, chiropractor, licensed dietitian or doctor of Oriental medicine in any form.  (Added to NRS by 2001, 1294; A 2007, 3084; 2009, 2995; 2011, 1520; 2019, 137)
NV Rev Stat § 374.7315 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.7315 - Application of NRS 374.3305 to transfer of motor vehicle.

In administering the provisions of NRS 374.3305, the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational purposes to include any type of motor vehicle that is transferred for use by such a nonprofit organization, whether by sale or lease and regardless of whether title to the vehicle passes to the nonprofit organization at any time during the use of the vehicle.  (Added to NRS by 2005, 692)
NV Rev Stat § 374.732 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 not consider the furnishing of one or more proofs by a photographer to a customer as a sale of tangible personal property but rather as part of the rendition of the photographer’s service, whether or not a separate charge is made for furnishing the proof.  (Added to NRS by 1999, 1262)
NV Rev Stat § 374.733 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.733 - 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, 1014)
NV Rev Stat § 374.734 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.734 - "Feminine hygiene products" construed. [Effective through December 31, 2028.]

In administering the provisions of NRS 374.287, the Department shall construe the term "feminine hygiene product" to mean a sanitary napkin or tampon.  (Added to NRS by 2017, 2542)
NV Rev Stat § 374.735 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.735 - Employment of accountants, investigators and other persons; delegation of authority.

The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, prescribe regulations or perform any other duties imposed by this chapter.  (Added to NRS by 1967, 918; A 1975, 1738)
NV Rev Stat § 374.738 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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, outdoor advertising firm, advertising distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in a county which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in the Nevada edition or section of a national publication, must be regarded, for the purposes set forth in subsection 2 only, as the agent of the person or entity placing the advertisement, and as a retailer maintaining a place of business in the county.  2. The agency created by this section is solely for the purpose of the proper administration of this chapter, to prevent evasion of the use tax and the duty to collect the use tax, and to provide a presence in the county for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in the county. The agent has no responsibility to report, or liability to pay, any tax imposed under this chapter and is not restricted by the provisions of this chapter from accepting advertisements from out-of-state advertisers or sellers who do not otherwise maintain a place of business in the county.  (Added to NRS by 1989, 1508)
NV Rev Stat § 374.739 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.739 - Certain broadcasting activities not taxable transactions.

In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of transmitting radio, television, cable television, video or data signals, including the transmission of news or information by video or data signal, the transmission of signals from one broadcaster to another and from a broadcaster to a member of the public and including the production and airing of any form of speech or broadcast by radio or television, whether or not compensation is provided to the broadcaster in connection therewith, to be transactions that are taxable pursuant to the provisions of this chapter.  (Added to NRS by 1993, 2744; A 2007, 1391)
NV Rev Stat § 374.740 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.740 - Records to be kept by sellers, retailers and others.

  1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the Department may require.  2. Every such seller, retailer or person who files the returns required under this chapter shall keep such records for not less than 4 years from the making of such records unless the Department in writing sooner authorizes their destruction.  3. Every such seller, retailer or person who fails to file the returns required under this chapter shall keep such records for not less than 8 years from the making of such records unless the Department in writing sooner authorizes their destruction.  (Added to NRS by 1967, 918; A 1975, 1738)
NV Rev Stat § 374.745 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.745 - Examination of records; investigation of business.

The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.  (Added to NRS by 1967, 919; A 1975, 1738)
NV Rev Stat § 374.750 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.750 - Reports for administering use tax: Filing; contents.

In administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report shall:  1. Be filed when the Department requires.  2. Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the Department may require.  (Added to NRS by 1967, 919; A 1975, 1738)
NV Rev Stat § 374.751 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.751 - Definitions.

As used in NRS 374.751 to 374.759, inclusive, unless the context otherwise requires, the words and terms defined in NRS 374.752, 374.753 and 374.754 have the meanings ascribed to them in those sections.  (Added to NRS by 2019, 3688)
NV Rev Stat § 374.752 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.752 - "Affiliate" defined.

Affiliate means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person. This presumption may be rebutted by a showing that control does not exist in fact.  (Added to NRS by 2019, 3688)
NV Rev Stat § 374.754 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.754 - "Marketplace seller" defined.

Marketplace seller means:  1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or  2. A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.  (Added to NRS by 2019, 3690)
NV Rev Stat § 374.757 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if:  (a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace seller about the retail sale; and   (b) The failure to collect and remit the correct tax on the retail sale was due to incorrect information provided to the marketplace facilitator by the marketplace seller.  2. Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that:  (a) The retail sale was made before January 1, 2021;  (b) The retail sale was made through a marketplace of the marketplace facilitator; and   (c) The failure to collect the sales tax or use tax was due to an error other than an error in sourcing the retail sale.  3. The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitator from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.   4. If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as applicable, is liable for the payment of such uncollected, unpaid or unremitted tax.  5. To the extent that a marketplace facilitator is relieved of liability for the collection and remittance of any tax pursuant to subsections 2 and 3, the marketplace seller for whom the marketplace facilitator made or facilitated the retail sale giving rise to the tax is also relieved of such liability.  6. Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the Department any tax imposed by this chapter.  (Added to NRS by 2019, 3691)
NV Rev Stat § 374.759 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.759 - Civil actions; immunity; remedies.

  1. Nothing in NRS 374.751 to 374.759, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.  2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.  3. Nothing in this section shall apply to or otherwise limit:  (a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.  (b) The right of a taxpayer to seek a refund pursuant to NRS 374.635 to 374.720, inclusive.  (Added to NRS by 2019, 3694)
NV Rev Stat § 374.760 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.760 - Failure to make return or furnish data.

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return, shall be fined not more than $500 for each offense.  (Added to NRS by 1967, 919; A 1975, 1739; 1985, 286)
NV Rev Stat § 374.765 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.765 - False or fraudulent return.

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be subject to both fine and imprisonment.  (Added to NRS by 1967, 919; A 2013, 983)
NV Rev Stat § 374.770 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.770 - Other violations of chapter.

Any violation of this chapter, except as otherwise provided, is a misdemeanor.  (Added to NRS by 1967, 920)
NV Rev Stat § 374.775 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.775 - Statute of limitations.

Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within 3 years after the commission of the offense.  (Added to NRS by 1967, 920)
NV Rev Stat § 374.780 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.780 - Application of doctrine of res judicata.

In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined.  (Added to NRS by 1967, 920; A 1981, 293)
NV Rev Stat § 374.785 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.785 - Sales and Use Tax Account: Remittances; deposits; transfers. [Effective through June 30, 2021.]

  1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.  3. The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund:  (a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.  (b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.  (c) Determine for each county the amount of money equal to the fees, taxes, interest and penalties collected in the county pursuant to this chapter during the preceding month less the amount transferred pursuant to paragraph (a).  (d) Transfer the total amount of taxes collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the amount transferred pursuant to paragraph (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855, to the State Distributive School Account in the State General Fund.  (e) Except as otherwise provided in NRS 387.528 or as required to carry out NRS 360.850 and 360.855, transfer the amount owed to each county to the Intergovernmental Fund and remit the money to the credit of the county school district fund.  (Added to NRS by 1967, 920; A 1971, 649, 2088; 1975, 1739; 1981, 259, 294, 303, 304, 1778; 1983, 2062; 1987, 418, 1427; 1989, 313; 1991, 2168; 1993, 1992; 1997, 459, 2714; 1999, 599, 1907; 2001, 295; 2003, 2381, 2938; 2005, 2372)
NV Rev Stat § 374.785 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.785 - Sales and Use Tax Account: Remittances; deposits; transfers. [Effective July 1, 2021.]

  1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.  2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.  3. The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund:  (a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.  (b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.  (c) Transfer the total amount of fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month, less the amount transferred pursuant to paragraphs (a) and (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855, to the State Education Fund.  (Added to NRS by 1967, 920; A 1971, 649, 2088; 1975, 1739; 1981, 259, 294, 303, 304, 1778; 1983, 2062; 1987, 418, 1427; 1989, 313; 1991, 2168; 1993, 1992; 1997, 459, 2714; 1999, 599, 1907; 2001, 295; 2003, 2381, 2938; 2005, 2372; 2019, 4246, effective July 1, 2021)
NV Rev Stat § 374.790 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.790 - Remedies of county are cumulative.

The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.  (Added to NRS by 1967, 920; A 1975, 1740)
NV Rev Stat § 374.795 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.795 - Department’s authority to act for counties.

In all proceedings under this chapter the Department may act for and on behalf of the counties of the State of Nevada.  (Added to NRS by 1967, 920; A 1975, 1740)
NV Rev Stat § 374.800 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.800 - Indian reservations and colonies: Imposition and collection of sales tax.

  1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.  2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.  (Added to NRS by 1989, 1109)
NV Rev Stat § 374.805 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.805 - Indian reservations and colonies: Restriction on collection of tax by Department.

The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 374.800 if:  1. The tax is equal to or greater than the tax imposed by this chapter; and  2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.  (Added to NRS by 1989, 1109)
NV Rev Stat § 374.810 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.810 - Rights of Indians not abridged.

Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.).  (Added to NRS by 1989, 1109)