reglab/housing_qa huggingface dataset:
NV Rev Stat § 374.085 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.085 - "Storage" and "use": Exclusion.

Storage and "use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the State for use thereafter solely outside the State, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the State and thereafter used solely outside the State.  (Added to NRS by 1967, 899; A 1999, 3204; 2003, 2374; 2005, 1776)
NV Rev Stat § 374.090 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.090 - "Tangible personal property" defined.

Tangible personal property means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses.  (Added to NRS by 1967, 899)
NV Rev Stat § 374.100 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.100 - "Taxpayer" defined.

Taxpayer means any person liable for tax under this chapter.  (Added to NRS by 1967, 899)
NV Rev Stat § 374.107 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.107 - "Vehicle" defined.

Vehicle has the meaning ascribed to it in NRS 482.135.  (Added to NRS by 1983, 2058)
NV Rev Stat § 374.108 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.108 - "Vessel" defined.

  1. Except as otherwise provided in subsection 2, "vessel" means every description of watercraft used or capable of being used as a means of transportation on water.  2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.  (Added to NRS by 2003, 2822)
NV Rev Stat § 374.110 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.110 - Imposition and rate.

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.  (Added to NRS by 1967, 899; A 1981, 290; 1991, 2293)
NV Rev Stat § 374.111 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.111 - Additional amount.

In addition to the amount of tax imposed pursuant to NRS 374.110, for the privilege of selling tangible personal property at retail an additional amount of tax is hereby imposed upon all retailers at the rate of 0.35 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.  (Added to NRS by 2009, 2191; A 2011, 2897; 2013, 3426; 2015, 2953)
NV Rev Stat § 374.115 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.115 - Method of collection.

The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.  (Added to NRS by 1967, 899)
NV Rev Stat § 374.120 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.120 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.

  1. 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.  2. Any person violating any provision of this section is guilty of a misdemeanor.  (Added to NRS by 1967, 899)
NV Rev Stat § 374.125 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.125 - Display of tax separately from price.

The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax 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 sale.  (Added to NRS by 1967, 899; A 1975, 1725)
NV Rev Stat § 374.128 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.128 - Provisions required in certain purchasing contracts of State or political subdivision.

  1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who:  (a) Sells tangible personal property in this State; and  (b) Has not obtained a permit pursuant to NRS 374.130 or registered pursuant to NRS 360B.200,  the contract must include a provision requiring the person to obtain a permit pursuant to NRS 374.130 or to register pursuant to NRS 360B.200, and to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in any county in this State. For the purposes of a permit obtained pursuant to NRS 374.130, the person shall be deemed to have a place of business in each county in this State, but shall pay the fee for a single permit.  2. The Department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.  (Added to NRS by 2001, 1715; A 2003, 2375; 2005, 1778)
NV Rev Stat § 374.130 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.130 - 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 a county 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 such other information as 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 1967, 899; A 1975, 1725; 1983, 2062; 2003, 2375; 2005, 1778; 2007, 2313)
NV Rev Stat § 374.135 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.135 - Fee for permit.

At the time of making an application for a permit pursuant to NRS 374.130, the applicant shall pay to the Department a fee of $5 for each permit.  (Added to NRS by 1967, 900; A 1975, 1726; 2003, 20th Special Session, 21; 2007, 2313)
NV Rev Stat § 374.140 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.140 - 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 374.150, after compliance with NRS 374.130, 374.135 and 374.515 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 county.  (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 therein. A permit must at all times be conspicuously displayed at the place for which it is issued.  (Added to NRS by 1967, 900; A 1975, 1726; 1999, 2497; 2005, 296; 2007, 2313)
NV Rev Stat § 374.145 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.145 - Fee for reinstatement of suspended or revoked permit.

A seller whose permit has been previously suspended or revoked shall pay the Department a fee of $5 for the renewal or issuance of a permit.  (Added to NRS by 1967, 900; A 1975, 1726; 2003, 20th Special Session, 21)
NV Rev Stat § 374.150 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.150 - 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 shall 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 1967, 900; A 1969, 226; 1975, 1726; 1981, 145; 1985, 285)
NV Rev Stat § 374.160 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.160 - 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 374.140; 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 1967, 900; A 2007, 2314; 2011, 2759)
NV Rev Stat § 374.170 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.170 - 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 1967, 901; A 1975, 1726; 2003, 2376; 2005, 1778; 2007, 2314)
NV Rev Stat § 374.175 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.175 - 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 the purchaser, 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 the purchaser.  (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 1967, 901; A 2007, 2315)
NV Rev Stat § 374.180 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.180 - 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 1967, 901)
NV Rev Stat § 374.185 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.185 - 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 1967, 901)
NV Rev Stat § 374.190 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.190 - Imposition and rate.

  1. An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of the property.  2. The tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.  (Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293)
NV Rev Stat § 374.191 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.191 - Additional amount.

  1. In addition to the amount of excise tax imposed pursuant to NRS 374.190, an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 0.35 percent of the sales price of the property.  2. The additional amount of tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.  (Added to NRS by 2009, 2191; A 2011, 2897; 2013, 3426; 2015, 2953)
NV Rev Stat § 374.195 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.195 - Liability for tax; extinguishment of liability.

Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the Department under such 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 the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.  (Added to NRS by 1967, 901; A 1975, 1727)
NV Rev Stat § 374.200 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.200 - Collection by retailer; purchaser’s receipt.

Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under NRS 374.265 to 374.355, 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 Department.  (Added to NRS by 1967, 902; A 1975, 1727; 1987, 408; 2019, 1394)
NV Rev Stat § 374.205 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.205 - Tax as debt to county.

The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county.  (Added to NRS by 1967, 902)
NV Rev Stat § 374.210 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.210 - 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.  (Added to NRS by 1967, 902)
NV Rev Stat § 374.215 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.215 - Tax must be displayed separately from price.

The tax required to be collected by the retailer from the purchaser shall 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 1967, 902)
NV Rev Stat § 374.220 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.220 - Unlawful acts.

Any person violating NRS 374.200, 374.210 or 374.215 is guilty of a misdemeanor.  (Added to NRS by 1967, 902)
NV Rev Stat § 374.225 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.225 - Registration of retailers.

Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the Department and give:  1. The name and address of all agents operating in the county.  2. The location of all distribution or sales houses or offices or other places of business in the county.  3. Such other information as the Department may require.  (Added to NRS by 1967, 902; A 1975, 1727)
NV Rev Stat § 374.230 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.230 - 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 a county is sold for storage, use or other consumption in the county 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 374.140; 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 1967, 902; A 2007, 2315; 2011, 2759)
NV Rev Stat § 374.240 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.240 - 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 1967, 902; A 1975, 1727; 2003, 2376; 2005, 1778; 2007, 2315)
NV Rev Stat § 374.245 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.245 - Liability of purchaser giving resale certificate for 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 1967, 903)
NV Rev Stat § 374.250 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.250 - 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 1967, 903)
NV Rev Stat § 374.255 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.255 - Presumption of purchase for use in this State.

It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumption in the county.  (Added to NRS by 1967, 903)