reglab/housing_qa huggingface dataset:
NV Rev Stat § 372.125 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.125 - Registration or permit required to engage in or conduct business as seller; application for permit.

  1. Every person desiring to engage in or conduct business as a seller within this State must:  (a) Register with the Department pursuant to NRS 360B.200; or  (b) File with the Department an application for a permit for each place of business.  2. Every application for a permit must:  (a) Be made upon a form prescribed by the Department.  (b) Set forth the name under which the applicant transacts or intends to transact business and the location of the applicant’s place or places of business.  (c) Set forth any other information which the Department may require.  (d) Be signed by:  (1) The owner if he or she is a natural person;  (2) A member or partner if the seller is an association or partnership; or  (3) An executive officer or some person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.  (Added to NRS by 1979, 412; A 2003, 2364; 2005, 1778; 2007, 2309)
NV Rev Stat § 372.130 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.130 - Fee for permit.

At the time of making an application for a permit pursuant to NRS 372.125, the applicant must pay to the Department a fee of $5 for each permit.  (Added to NRS by 1979, 412; A 2003, 20th Special Session, 20; 2007, 2310)
NV Rev Stat § 372.135 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.135 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

  1. Except as otherwise provided in NRS 360.205 and 372.145, after compliance with NRS 372.125, 372.130 and 372.510 by an applicant for a permit, the Department shall:  (a) Grant and issue to the applicant a separate permit for each place of business within the State.  (b) Provide the applicant with a full, written explanation of the liability of the applicant for the collection and payment of the taxes imposed by this chapter. The explanation required by this paragraph:  (1) Must include the procedures for the collection and payment of the taxes that are specifically applicable to the type of business conducted by the applicant, including, without limitation and when appropriate:  (I) An explanation of the circumstances under which a service provided by the applicant is taxable;  (II) The procedures for administering exemptions; and  (III) The circumstances under which charges for freight are taxable.  (2) Is in addition to, and not in lieu of, the instructions and information required to be provided by NRS 360.2925.  2. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated on it. It must at all times be conspicuously displayed at the place for which it is issued.  (Added to NRS by 1979, 412; A 1999, 2494; 2005, 295; 2007, 2310)
NV Rev Stat § 372.140 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.140 - Fee for reinstatement of suspended or revoked permit.

A seller whose permit has been previously suspended or revoked must pay the Department a fee of $5 for the renewal or issuance of a permit.  (Added to NRS by 1979, 413; A 2003, 20th Special Session, 20)
NV Rev Stat § 372.145 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

  1. Whenever any person fails to comply with any provision of this chapter relating to the sales tax or any regulation of the Department relating to the sales tax prescribed and adopted under this chapter, the Department, after a hearing of which the person was given prior notice of at least 10 days in writing specifying the time and place of the hearing and requiring the person to show cause why his or her permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person.  2. The Department shall give to the person written notice of the suspension or revocation of any of his or her permits.  3. The notices may be served personally or by mail in the manner prescribed for service of notice of a deficiency determination.  4. The Department may not issue a new permit after the revocation of a permit unless it is satisfied that the former holder of the permit will comply with the provisions of this chapter relating to the sales tax and the regulations of the Department.  (Added to NRS by 1979, 413; A 1981, 144; 1985, 282)
NV Rev Stat § 372.155 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.155 - Presumption of taxability; purchase for resale; sale by drop shipment.

  1. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax, it is presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser:  (a) Is engaged in the business of selling tangible personal property;  (b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 372.135; and  (c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.  2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the sale is not a sale at retail if:  (a) The third-party vendor:  (1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or  (2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and  (b) His or her customer:  (1) Is engaged in the business of selling tangible personal property; and  (2) Is selling the property in the regular course of business.  (Added to NRS by 1979, 413; A 2007, 2310; 2011, 2755)
NV Rev Stat § 372.165 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.165 - Form and contents of resale certificate.

A resale certificate must:  1. Be substantially in such form and include such information as the Department may prescribe; and  2. Unless submitted in electronic form, be signed by the purchaser.  (Added to NRS by 1979, 413; A 2003, 2365; 2005, 1778; 2007, 2311)
NV Rev Stat § 372.170 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.170 - Liability of purchaser who gives and seller who takes resale certificate.

  1. If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business:  (a) The use is taxable to the purchaser as of the time the property is first so used by him or her, and the sales price of the property to the purchaser is the measure of the tax. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his or her gross receipts the amount of the rental charged rather than the sales price of the property to him or her.  (b) The seller is liable for the sales tax with respect to the sale of the property to the purchaser only if:  (1) There is an unsatisfied use tax liability pursuant to paragraph (a); and  (2) The seller fraudulently failed to collect the tax or solicited the purchaser to provide the resale certificate unlawfully.  2. As used in this section, "seller" includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a seller who is registered pursuant to NRS 360B.200.  (Added to NRS by 1979, 413; A 2007, 2311)
NV Rev Stat § 372.175 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.175 - Improper use of resale certificate; penalty.

Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor.  (Added to NRS by 1979, 414)
NV Rev Stat § 372.180 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.180 - Resale certificate: Commingled fungible goods.

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.  (Added to NRS by 1979, 414)
NV Rev Stat § 372.185 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.185 - Imposition and rate.

  1. An excise tax is hereby imposed on the storage, use or other consumption in this State of tangible personal property purchased from any retailer on or after July 1, 1955, for storage, use or other consumption in this State at the rate of 2 percent of the sales price of the property.  2. The tax is imposed with respect to all property which was acquired out of state in a transaction that would have been a taxable sale if it had occurred within this State.  [34:397:1955] — (Amended in 1986. Proposed by the 1985 Legislature; adopted by the people at the 1986 general election, effective January 1, 1987. See Statutes of Nevada 1985, p. 1563.)
NV Rev Stat § 372.190 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.190 - Liability for tax; extinguishment of liability.

Every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to this State, except that a receipt from a retailer maintaining a place of business in this State or from a retailer who is authorized by the Tax Commission, under such rules and regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in this State, given to the purchaser pursuant to NRS 372.195 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.  [35:397:1955]
NV Rev Stat § 372.195 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.195 - Collection by retailer; purchaser’s receipt.

Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use or other consumption in this State, not exempted under NRS 372.260 to 372.350, inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission.  [36:397:1955] — (NRS A 2019, 1394)
NV Rev Stat § 372.200 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.200 - Tax as debt to State.

The tax required to be collected by the retailer constitutes a debt owed by the retailer to this State.  [37:397:1955]
NV Rev Stat § 372.205 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful.

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.  [38:397:1955]
NV Rev Stat § 372.210 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.210 - Tax must be displayed separately from price.

The tax required to be collected by the retailer from the purchaser must be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sales.  (Added to NRS by 1979, 414)
NV Rev Stat § 372.215 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.215 - Unlawful acts.

Any person who violates section 36 or 38 of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) or NRS 372.210 is guilty of a misdemeanor.  (Added to NRS by 1979, 414)
NV Rev Stat § 372.220 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.220 - Registration of retailers; registration of certain businesses when obtaining state business license.

  1. Every retailer who sells tangible personal property for storage, use or other consumption in this State shall register with the Department and give:  (a) The name and address of all agents operating in this State.  (b) The location of all distribution or sales houses or offices or other places of business in this State.  (c) Such other information as the Department may require.  2. Every business that purchases tangible personal property for storage, use or other consumption in this State shall, at the time the business obtains a state business license pursuant to chapter 76 of NRS, register with the Department on a form prescribed by the Department. As used in this section, "business" has the meaning ascribed to it in NRS 76.020.  (Added to NRS by 1979, 414; A 2003, 20th Special Session, 20; 2009, 2051)
NV Rev Stat § 372.225 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment.

  1. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use or other consumption in this State until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser:  (a) Is engaged in the business of selling tangible personal property;  (b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 372.135; and  (c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.  2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the property is sold for storage, use or other consumption in this State if:  (a) The third-party vendor:  (1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or  (2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and  (b) His or her customer:  (1) Is engaged in the business of selling tangible personal property; and  (2) Is selling the property in the regular course of business.  (Added to NRS by 1979, 414; A 2007, 2311; 2011, 2756)
NV Rev Stat § 372.235 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.235 - Form and contents of resale certificate.

A resale certificate must:  1. Be substantially in such form and include such information as the Department may prescribe; and  2. Unless submitted in electronic form, be signed by the purchaser.  (Added to NRS by 1979, 415; A 2003, 2365; 2005, 1778; 2007, 2312)
NV Rev Stat § 372.240 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale.

If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him or her.  (Added to NRS by 1979, 415)
NV Rev Stat § 372.245 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.245 - Resale certificate: Commingled fungible goods.

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.  (Added to NRS by 1979, 415)
NV Rev Stat § 372.250 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.250 - Presumption of purchase for use in this State.

It is presumed that tangible personal property shipped or brought to this State by the purchaser on or after July 1, 1979, was purchased from a retailer on or after July 1, 1979, for storage, use or other consumption in this State.  (Added to NRS by 1979, 415)
NV Rev Stat § 372.255 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

  1. Except as otherwise provided in NRS 372.258, on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed in this State.  2. This presumption may be controverted by:  (a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.  (b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.  (Added to NRS by 1979, 415; A 1999, 943)
NV Rev Stat § 372.258 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.258 - 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 this State to a purchaser was not purchased from a retailer for storage, use or other consumption in this State if the property:  (a) Was first used in interstate or foreign commerce outside this State; and  (b) Is used continuously in interstate or foreign commerce, but not exclusively in this State, for at least 12 months after the date that the property was first used pursuant to paragraph (a).  2. As used in this section:  (a) "Interstate or foreign commerce" means the transportation of passengers or property between:  (1) A point in one state and a point in:  (I) Another state;  (II) A possession or territory of the United States; or  (III) A foreign country; or  (2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders.  (b) "State" includes the District of Columbia.  (Added to NRS by 1999, 943)
NV Rev Stat § 372.260 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.260 - "Exempted from the taxes imposed by this chapter" defined.

Exempted from the taxes imposed by this chapter, as used in NRS 372.260 to 372.350, inclusive, means exempted from the computation of the amount of taxes imposed.  [48:397:1955] — (NRS A 2019, 1394)
NV Rev Stat § 372.265 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.265 - Constitutional and statutory exemptions.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.  [49:397:1955]
NV Rev Stat § 372.270 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.270 - Proceeds of mines.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.  [52:397:1955]
NV Rev Stat § 372.275 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.275 - Fuel used to propel motor vehicle.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in this State of, any combustible gas, liquid or material of a kind used in an internal or combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.  [55:397:1955]
NV Rev Stat § 372.280 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.280 - Animals and plants intended for human consumption; feed; fertilizer.

There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:  1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption.  2. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.  3. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.  4. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business.  [56:397:1955]