reglab/housing_qa huggingface dataset:
NV Rev Stat § 373.090 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.090 - Place of sale of fuel.

For the purpose of each tax imposed by an ordinance enacted pursuant to this chapter, fuel is sold at the place where it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer.  (Added to NRS by 1965, 1266; A 1999, 1021; 2003, 949, 2919; 2009, 3060)
NV Rev Stat § 373.100 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.100 - Redistribution of taxes, penalties and interest by Department.

The Department may redistribute any tax, penalty and interest distributed to a county other than the county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Department obtains knowledge of the improper distribution.  (Added to NRS by 1965, 1266; A 1975, 1722)
NV Rev Stat § 373.110 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund.

All the net proceeds of any county fuel tax:  1. Imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must, except as otherwise provided in NRS 373.0675 and 373.119, be deposited by the county treasurer in a fund to be known as the regional street and highway fund in the county treasury, and disbursed only in accordance with the provisions of this chapter and chapter 277A of NRS. After July 1, 1975, the regional street and highway fund must be accounted for as a separate fund and not as a part of any other fund.  2. Imposed pursuant to the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065, paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must be allocated, disbursed and used as provided in the ordinance imposing the tax.  (Added to NRS by 1965, 1267; A 1975, 221; 1985, 647; 2003, 949; 2009, 863, 3060; 2013, 3562, 3563; 2015, 2056, 2057, 2065, 2067; 2019, 1266)
NV Rev Stat § 373.119 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas.

  1. Except to the extent pledged before July 1, 1985, and except as otherwise provided in NRS 373.0675, the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any taxes imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.  2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.  (Added to NRS by 1985, 646; A 2003, 950; 2009, 863, 3060; 2013, 3563, 3564; 2015, 2057, 2058, 2065, 2067; 2019, 1267)
NV Rev Stat § 373.150 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.150 - Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.

  1. Any city or town whose territory is not included wholly or in part in a regional plan for transportation established pursuant to NRS 277A.210 may receive a distribution in aid of an approved construction project from the regional street and highway fund, which must not exceed the amount allocated to such city or town pursuant to subsection 2.  2. The share of revenue from the county fuel tax allocated to a city or town pursuant to subsection 1 must be in the proportion which its total assessed valuation bears to the total assessed valuation of the entire county. Any amount so allocated which is not distributed currently in aid of an approved project must remain in the fund to the credit of that city or town.  (Added to NRS by 1965, 1268; A 1966, 54; 1977, 461; 1993, 2271; 1997, 348; 2009, 865, 3064)
NV Rev Stat § 373.190 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.190 - Sale of revenue bonds.

The board, or a commission authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131, is authorized to sell such bonds or other securities from time to time at public or private sale as the board or the commission, as the case may be, may determine.  (Added to NRS by 1965, 1269; A 1967, 230; 1969, 1599; 2011, 3321)
NV Rev Stat § 373.200 (2021)
2021 Nevada Revised Statutes|Chapter 373 - County Taxes on Fuel|NRS 373.200 - Construction.

This chapter, without reference to other statutes except as herein provided, shall constitute full authority for the authorization and issuance of bonds hereunder. No other law, with regard to the authorization or issuance of bonds, that provides for an election, requires an approval, or in any way impedes or restricts the carrying out of the acts herein authorized to be done shall be construed as applying to any proceedings taken hereunder or acts done pursuant hereto.  (Added to NRS by 1965, 1269)
NV Rev Stat § 374.010 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.010 - Short title.

This chapter shall be known and may be cited as the Local School Support Tax Law.  (Added to NRS by 1967, 895)
NV Rev Stat § 374.015 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.015 - Legislative finding and declaration. [Effective through June 30, 2021.]

The Legislature, having carefully considered the needs of the public school system and the financial resources of the State of Nevada, and its several classes of local governments, finds and declares:  1. That sound principles of government require an increased contribution by the local district, which controls its schools, to their support.  2. That such an increase equitably should not and economically cannot be provided through an increase in the tax upon property.  3. That there is no other object of taxation, except retail sales, which is so generally distributed among the several school districts in proportion to their respective population and wealth as to be suitable for the imposition of a tax in each school district for the support of its local schools.  4. That it is therefore necessary to impose, in addition to the sales and use taxes enacted in 1955 to provide revenue for the State of Nevada, a separate tax upon the privilege of selling tangible personal property at retail in each county to provide revenue for the school district comprising such county.  5. That in order to avoid imposing unfair competitive hardships upon merchants in the several counties, it is necessary that such additional tax be imposed:  (a) At the same rate in each county; and  (b) Upon tangible personal property purchased outside this State for use within the State.  6. That the imposition of such a tax at a mandatory and uniform rate throughout the counties of the State makes such tax a fair counterpart to the mandatory property tax levy which it is designed to supplement.  7. That the tax collected upon property purchased outside the State, which cannot for this reason be returned to its county of origin, can best serve its purpose of supporting local schools if it is channeled to the several school districts through the State Distributive School Account in the State General Fund.  8. That the convenience of the public and of retail merchants will best be served by imposing the local school support tax upon exactly the same transactions, requiring the same reports and making such tax parallel in all respects to the sales and use taxes.  (Added to NRS by 1967, 895; A 1987, 418)
NV Rev Stat § 374.015 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.015 - Legislative finding and declaration. [Effective July 1, 2021.]

The Legislature, having carefully considered the needs of the public school system and the financial resources of the State of Nevada, and its several classes of local governments, finds and declares:  1. That sound principles of government require an increased contribution for the support of the public schools in this State.  2. That such an increase equitably should not and economically cannot be provided through an increase in the tax upon property.  3. That there is no other object of taxation, except retail sales, which is so generally distributed among the several school districts in proportion to their respective population and wealth as to be suitable for the imposition of a tax in each school district for the support of the public schools.  4. That it is therefore necessary to impose, in addition to the sales and use taxes enacted in 1955 to provide revenue for the State of Nevada, a separate tax upon the privilege of selling tangible personal property at retail in each county to provide revenue for the public schools in this State.  5. That in order to avoid imposing unfair competitive hardships upon merchants in the several counties, it is necessary that such additional tax be imposed:  (a) At the same rate in each county; and  (b) Upon tangible personal property purchased outside this State for use within the State.  6. That the imposition of such a tax at a mandatory and uniform rate throughout the counties of the State makes such tax a fair counterpart to the mandatory property tax levy which it is designed to supplement.  7. That the tax collected upon property purchased outside the State can best serve its purpose of supporting public schools if it is channeled to the several school districts through the State Education Fund.  8. That the convenience of the public and of retail merchants will best be served by imposing the local school support tax upon exactly the same transactions, requiring the same reports and making such tax parallel in all respects to the sales and use taxes.  (Added to NRS by 1967, 895; A 1987, 418; 2019, 4245, effective July 1, 2021)
NV Rev Stat § 374.020 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.020 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 374.025 to 374.108, inclusive, have the meanings ascribed to them in those sections.  (Added to NRS by 1967, 895; A 1983, 445, 2059, 2065; 2003, 2822; 2005, 1775)
NV Rev Stat § 374.025 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.025 - "Business" defined.

Business includes any activity engaged in by any person or caused to be engaged in by the person with the object of gain, benefit or advantage, either direct or indirect.  (Added to NRS by 1967, 895)
NV Rev Stat § 374.030 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.030 - "Gross receipts" defined.

  1. "Gross receipts" means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:  (a) The cost of the property sold. However, in accordance with such rules and regulations as the Department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his or her vendor for tax which the vendor is required to pay to the county or has paid the use tax with respect to the property, and has resold the property before making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his or her vendor with respect to the sale of the property.  (b) The cost of the materials used, labor or service cost, interest paid, losses or any other expense.  (c) The cost of transportation of the property before its sale to the purchaser.  2. The total amount of the sale or lease or rental price includes all of the following:  (a) Any services that are a part of the sale.  (b) All receipts, cash, credits and property of any kind.  (c) Any amount for which credit is allowed by the seller to the purchaser.  3. "Gross receipts" does not include any of the following:  (a) Cash discounts allowed and taken on sales.  (b) The sale price of property returned by customers when the full sale price is refunded either in cash or credit, but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.  (c) The price received for labor or services used in installing or applying the property sold.  (d) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.  (e) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.  4. For purposes of the sales tax, if the retailers establish to the satisfaction of the Department that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.  (Added to NRS by 1967, 895; A 1975, 1723; 1983, 2059; 1987, 903; 2001, 824)
NV Rev Stat § 374.035 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.035 - "In a county" defined.

In a county means within the exterior limits of a county, and includes all territory within such limits owned by or ceded to the United States of America.  (Added to NRS by 1967, 896)
NV Rev Stat § 374.040 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.040 - "Occasional sale" defined.

  1. "Occasional sale," includes:  (a) A sale of property not held or used by a seller in the course of an activity for which he or she is required to hold a seller’s permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller’s permit.  (b) Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.  2. For the purposes of this section, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity.  (Added to NRS by 1967, 896; A 1983, 2060; 2003, 2372)
NV Rev Stat § 374.046 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.046 - "Person" defined.

Person includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but does not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.  (Added to NRS by 2005, 1775)
NV Rev Stat § 374.050 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.050 - "Purchase" defined.

  1. "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.  2. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.  3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.  (Added to NRS by 1967, 897)
NV Rev Stat § 374.055 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.055 - "Retail sale" and "sale at retail" defined.

  1. "Retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business of tangible personal property.  2. The delivery in a county of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the county, is a retail sale in the county by the person making the delivery. The person making the delivery shall include the retail selling price of the property in his or her gross receipts.  (Added to NRS by 1967, 897; A 1999, 3204; 2003, 2372)
NV Rev Stat § 374.060 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.060 - "Retailer" defined.

  1. "Retailer" includes:  (a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.  (b) Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption.  (c) Every person making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.  2. When the Department determines that it is necessary for the efficient administration of this chapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the Department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter.  3. A licensed optometrist or physician is a consumer of, and shall not be considered, a retailer within the provisions of this chapter, with respect to the ophthalmic materials used or furnished by him or her in the performance of his or her professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof.  (Added to NRS by 1967, 897; A 1975, 1724; 1977, 959; 1983, 2060; 1987, 2193; 2003, 2373)
NV Rev Stat § 374.065 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.065 - "Sale" defined.

  1. "Sale" means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.  2. "Transfer of possession," "lease," or "rental" includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter.  3. "Sale" includes:  (a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.  (b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.  (c) The furnishing, preparing, or serving for a consideration of food, meals or drinks, but does not include 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 a retailer.  (d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.  (e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.  (Added to NRS by 1967, 898; A 1975, 1725; 2013, 3736)
NV Rev Stat § 374.070 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.070 - "Sales price" defined.

  1. "Sales price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:  (a) The cost of the property sold.  (b) The cost of the materials used, labor or service cost, interest charged, losses, or any other expenses.  (c) The cost of transportation of the property before its purchase.  2. The total amount for which property is sold includes all of the following:  (a) Any services that are a part of the sale.  (b) Any amount for which credit is given to the purchaser by the seller.  3. "Sales price" does not include any of the following:  (a) Cash discounts allowed and taken on sales.  (b) The amount charged for property returned by customers when the entire amount charged therefor is refunded in cash or credit, except that this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.  (c) The amount charged for labor or services rendered in installing or applying the property sold.  (d) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.  (e) The amount of any tax imposed by the State of Nevada upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer.  (f) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle or vessel which is taken in trade on the purchase of another vehicle or vessel.  (Added to NRS by 1967, 898; A 1983, 2061; 1985, 1119, 1988; 2003, 2374, 2822; 2005, 2491)
NV Rev Stat § 374.075 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.075 - "Seller" defined.

Seller includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.  (Added to NRS by 1967, 899)
NV Rev Stat § 374.080 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.080 - "Storage" defined.

Storage includes any keeping or retention in a county for any purpose except sale in the regular course of business or subsequent use solely outside the county of tangible personal property purchased from a retailer.  (Added to NRS by 1967, 899)