reglab/housing_qa huggingface dataset:
NV Rev Stat § 374.260 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.  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 1967, 903; A 1975, 1727; 1999, 944)
NV Rev Stat § 374.263 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 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, 944)
NV Rev Stat § 374.265 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.265 - "Exempted from the taxes imposed by this chapter" defined.

Exempted from the taxes imposed by this chapter, as used in NRS 374.265 to 374.355, inclusive, means exempted from the computation of the amount of taxes imposed.  (Added to NRS by 1967, 903; A 1987, 408; 2001, 825, 1538; 2003, 3496; 2005, 678, 2489; 2005, 22nd Special Session, 87; 2019, 1395)
NV Rev Stat § 374.270 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.270 - 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 a county 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.  (Added to NRS by 1967, 903)
NV Rev Stat § 374.275 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.275 - 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 a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.  (Added to NRS by 1967, 903)
NV Rev Stat § 374.280 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.280 - 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 a county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.  (Added to NRS by 1967, 903)
NV Rev Stat § 374.285 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.285 - 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.  (Added to NRS by 1967, 904)
NV Rev Stat § 374.2861 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.2861 - Farm machinery and equipment.

  1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment.  2. As used in this section:  (a) "Farm machinery and equipment" means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or a part used in the repair or maintenance of farm machinery and equipment. The term does not include:  (1) A vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS; or  (2) Machinery or equipment only incidentally employed for agricultural purposes.  (b) "Farm tractor" means a motor vehicle designed and used primarily for drawing an implement of husbandry.  (c) "Implement of husbandry" means a vehicle that is designed, adapted or used for agricultural purposes, including, without limitation, a plow, machine for mowing, hay baler, combine, piece of equipment used to stack hay, till, harvest, handle agricultural commodities or apply fertilizers, or other heavy, movable equipment designed, adapted or used for agricultural purposes.  (Added to NRS by 2005, 2486)
NV Rev Stat § 374.2865 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.2865 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.

There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:  1. Durable medical equipment;  2. Mobility enhancing equipment; and  3. Oxygen delivery equipment,  prescribed for human use by a licensed provider of health care acting within his or her scope of practice.  (Added to NRS by 2019, 1394)
NV Rev Stat § 374.287 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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.]

  1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of:  (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.  (b) Appliances and supplies relating to an ostomy.  (c) Products for hemodialysis.  (d) Medicines:  (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law;  (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient;  (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or  (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being.  (e) Feminine hygiene products.  2. As used in this section:  (a) "Medicine" means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings.  (b) "Medicine" does not include:  (1) Any auditory, ophthalmic or ocular device or appliance.  (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment.  (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine.  (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.  3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section.  (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377; 2017, 2542)
NV Rev Stat § 374.287 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.287 - Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine. [Effective January 1, 2029.]

  1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of:  (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.  (b) Appliances and supplies relating to an ostomy.  (c) Products for hemodialysis.  (d) Medicines:  (1) Prescribed for the treatment of a human being by a person authorized to prescribe medicines, and dispensed on a prescription filled by a registered pharmacist in accordance with law;  (2) Furnished by a licensed physician, dentist or podiatric physician to his or her own patient for the treatment of the patient;  (3) Furnished by a hospital for treatment of any person pursuant to the order of a licensed physician, dentist or podiatric physician; or  (4) Sold to a licensed physician, dentist, podiatric physician or hospital for the treatment of a human being.  2. As used in this section:  (a) "Medicine" means any substance or preparation intended for use by external or internal application to the human body in the diagnosis, cure, mitigation, treatment or prevention of disease or affliction of the human body and which is commonly recognized as a substance or preparation intended for such use. The term includes splints, bandages, pads, compresses and dressings.  (b) "Medicine" does not include:  (1) Any auditory, ophthalmic or ocular device or appliance.  (2) Articles which are in the nature of instruments, crutches, canes, devices or other mechanical, electronic, optical or physical equipment.  (3) Any alcoholic beverage, except where the alcohol merely provides a solution in the ordinary preparation of a medicine.  (4) Braces or supports, other than those prescribed or applied by a licensed provider of health care, within his or her scope of practice, for human use.  3. Insulin furnished by a registered pharmacist to a person for treatment of diabetes as directed by a physician shall be deemed to be dispensed on a prescription within the meaning of this section.  (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377; 2017, 2542, effective January 1, 2029)
NV Rev Stat § 374.289 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.289 - Food for human consumption.

  1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.  2. "Food for human consumption" does not include:  (a) Alcoholic beverages.  (b) Pet foods.  (c) Tonics and preparations.  (d) Prepared food intended for immediate consumption.  (Added to NRS by 1979, 431)
NV Rev Stat § 374.2891 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.2891 - Basis for determining exemption of food for human consumption.

In administering the provisions of NRS 374.289, the Department shall determine the exemption from the gross receipts from the sale and storage, use or other consumption of food for human consumption on the basis of whether the food is intended for immediate consumption and not on the type of establishment where the food is sold.  (Added to NRS by 1999, 177)
NV Rev Stat § 374.2892 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.  (Added to NRS by 2013, 3736)
NV Rev Stat § 374.290 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 the gross receipts from the sale of, and the storage, use or other consumption in a county of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school.  (Added to NRS by 1967, 904)
NV Rev Stat § 374.292 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.292 - Textbooks sold within Nevada System of Higher Education.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within the Nevada System of Higher Education.  (Added to NRS by 1989, 822; A 1993, 397)
NV Rev Stat § 374.295 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.295 - Containers.

  1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in a county of:  (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.  (b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter.  (c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.  2. As used in this section the term "returnable containers" means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are "nonreturnable containers."  (Added to NRS by 1967, 904)
NV Rev Stat § 374.300 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.300 - Gas, electricity and water.

There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in a county of, gas, electricity and water when delivered to consumers through mains, lines or pipes.  (Added to NRS by 1967, 904)
NV Rev Stat § 374.305 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.305 - Domestic fuels.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in a county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.  (Added to NRS by 1967, 904)
NV Rev Stat § 374.310 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.310 - Personal property used for performance of certain contracts on public works.

  1. 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 a county of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1967.  2. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a contract on public works which was executed prior to May 1, 1981, or for which a binding bid was submitted before that date if the bid was afterward accepted.  (Added to NRS by 1967, 904; A 1981, 290, 1017)
NV Rev Stat § 374.315 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.315 - Personal property used for performance of certain written contracts.

  1. 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 a county of, tangible personal property used for the performance of a written contract entered into before July 1, 1967.  2. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction entered into before May 1, 1981.  3. There are exempted from the additional taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction of an improvement to real property, entered into before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional taxes.  4. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract entered into before July 1, 2009.  (Added to NRS by 1967, 904; A 1981, 291, 1243; 1993, 1370; 2009, 2192, 2410; 2011, 2897; 2013, 3426; 2015, 2953)
NV Rev Stat § 374.320 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.320 - Newspapers.

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 a county of, tangible personal property which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding 1 week and any such newspaper.  (Added to NRS by 1967, 905; A 1969, 534)
NV Rev Stat § 374.321 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.321 - Manufactured homes and mobile homes.

  1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.  2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.  3. As used in this section:  (a) "Manufactured home" has the meaning ascribed to it in NRS 489.113; and  (b) "Mobile home" has the meaning ascribed to it in NRS 489.120. The term does not include a motor home as defined in NRS 482.071.  (Added to NRS by 1987, 821; A 2005, 1776)
NV Rev Stat § 374.325 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.325 - Occasional sales.

There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in a county of tangible personal property, the transfer of which to the purchaser is an occasional sale.  (Added to NRS by 1967, 905)
NV Rev Stat § 374.330 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.330 - Personal property sold to United States, State or political subdivision.

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:  1. The United States, its unincorporated agencies and instrumentalities.  2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.  3. The State of Nevada, its unincorporated agencies and instrumentalities.  4. Any county, city, district or other political subdivision of this State.  (Added to NRS by 1967, 905; A 1995, 1440)
NV Rev Stat § 374.3305 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 the gross receipts from the sale of, and the storage, use or other consumption in this State of, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes.  (Added to NRS by 1995, 1439)
NV Rev Stat § 374.331 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|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 on the storage, use or other consumption of tangible personal property any such property loaned or donated to:  1. The United States, its unincorporated agencies and instrumentalities.  2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.  3. The State of Nevada, its unincorporated agencies and instrumentalities.  4. Any county, city, district or other political subdivision of this State.  5. Any organization created for religious, charitable or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual.  (Added to NRS by 1987, 408)
NV Rev Stat § 374.335 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.335 - Sale to common carrier.

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.  (Added to NRS by 1967, 905)