reglab/housing_qa huggingface dataset:
NV Rev Stat § 372.281 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.281 - Farm machinery and equipment.

  1. There are exempted from the taxes imposed by this Act 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.  [55.5:397:1955] — (Added in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
NV Rev Stat § 372.282 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.282 - 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 § 372.283 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.283 - 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 act 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 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 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 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.  [56.1:397:1955] — (Added in 1970. Proposed by the 1969 Legislature; adopted by the people at the 1970 General Election, effective January 1, 1971. See Statutes of Nevada 1969, p. 532. 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. 2028. Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 General Election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1007. Amended in 2018. Proposed by the 2017 Legislature; adopted by the people at the 2018 General Election, effective January 1, 2019. See Statutes of Nevada 2017, p. 2540.)
NV Rev Stat § 372.283 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.283 - 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 act 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 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 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 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.  [56.1:397:1955] — (Added in 1970. Proposed by the 1969 Legislature; adopted by the people at the 1970 General Election, effective January 1, 1971. See Statutes of Nevada 1969, p. 532. 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. 2028. Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 General Election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1007. Amended in 2018. Proposed by the 2017 Legislature; adopted by the people at the 2018 General Election, effective January 1, 2019. See Statutes of Nevada 2017, p. 2540.)
NV Rev Stat § 372.284 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.284 - 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 vitamins.  (d) Prepared food intended for immediate consumption.  [56.2:397:1955] — (Added in 1979. Proposed by the 1979 Legislature; adopted by the people at a special election on June 5, 1979, effective July 1, 1979. See Statutes of Nevada 1979, p. 409.)
NV Rev Stat § 372.2841 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.2841 - Basis for determining exemption of food for human consumption.

In administering the provisions of NRS 372.284, 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 § 372.285 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.285 - 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 this State 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.  [57:397:1955]
NV Rev Stat § 372.287 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.287 - 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 University of Nevada System.  [63.1:397:1955] — (Added in 1991. Proposed by the 1989 Legislature; adopted by the people at the 1990 general election, effective January 1, 1991. See Statutes of Nevada 1989, p. 821.)
NV Rev Stat § 372.290 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.290 - 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 this State 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."  [58:397:1955]
NV Rev Stat § 372.295 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.295 - 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 this State of, gas, electricity and water when delivered to consumers through mains, lines or pipes.  [59:397:1955]
NV Rev Stat § 372.300 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.300 - 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 this State of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.  [59.1:397:1955]
NV Rev Stat § 372.305 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.305 - Personal property used for performance of contract on public works executed before July 1, 1955.

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 used for the performance of a contract on public works executed prior to July 1, 1955.  [60:397:1955]
NV Rev Stat § 372.310 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.310 - Personal property used for performance of written contract executed before March 29, 1955.

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 used for the performance of a written contract entered into prior to March 29, 1955.  [60.1:397:1955]
NV Rev Stat § 372.315 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.315 - 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 this State 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.  [61:397:1955] — (Amended in 1970. Proposed by the 1969 Legislature; adopted by the people at the 1970 general election, effective January 1, 1971. See Statutes of Nevada 1969, p. 533.)
NV Rev Stat § 372.316 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.316 - 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.  [62:397:1955] — (Added in 1988. Proposed by the 1987 Legislature; adopted by the people at the 1988 general election, effective November 23, 1988. See Statutes of Nevada 1987, p. 819.)
NV Rev Stat § 372.320 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.320 - 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 this State of tangible personal property, the transfer of which to the purchaser is an occasional sale.  [63:397:1955]
NV Rev Stat § 372.325 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.325 - Sale 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.  [50:397:1955] — (Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)
NV Rev Stat § 372.326 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.326 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

There are exempted from the taxes imposed by this act 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. The Legislature shall establish:  1. Standards for determining whether an organization is created for religious, charitable or educational purposes.  2. Procedures for administering the provisions of this section.  [50.1:397:1995] — (Added in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)
NV Rev Stat § 372.327 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.327 - Loan or donation 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.  [50.2:397:1955] — (Added in 1988. Proposed by the 1987 Legislature; adopted by the people at the 1988 general election, effective January 1, 1989. See Statutes of Nevada 1987, p. 406.)
NV Rev Stat § 372.330 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.330 - 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.  [65:397:1955]
NV Rev Stat § 372.335 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.

There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:  1. Facilities operated by the vendor;  2. Delivery by the vendor to a carrier for shipment to a consignee at such point; or  3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.  [66:397:1955]
NV Rev Stat § 372.340 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.340 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax unless the contractor is a constituent part of that entity.  [51:397:1955] — (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 § 372.345 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.345 - Use tax: Property on which sales tax paid.

The storage, use or other consumption in this State of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.  [67:397:1955]
NV Rev Stat § 372.347 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.347 - Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.

  1. If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, the retailer shall obtain such information from the purchaser as is required by the Department.  2. The Department shall, to the extent feasible, establish an electronic system for submitting a request for an exemption. A purchaser is not required to provide a signature to claim an exemption if the request is submitted electronically.  3. The Department may establish a system whereby a purchaser who is exempt from the payment of the taxes imposed by this chapter is issued an identification number that can be presented to the retailer at the time of sale.  4. A retailer shall maintain such records of exempt transactions as are required by the Department and provide those records to the Department upon request.  5. Except as otherwise provided in this subsection, a retailer who complies with the provisions of this section is not liable for the payment of any tax imposed by this chapter if the purchaser improperly claims an exemption. If the purchaser improperly claims an exemption, the purchaser is liable for the payment of the tax. The provisions of this subsection do not apply if the retailer:  (a) Fraudulently fails to collect the tax;  (b) Solicits a purchaser to participate in an unlawful claim of an exemption; or  (c) Accepts a certificate of exemption from a purchaser who claims an entity-based exemption, the subject of the transaction sought to be covered by the certificate is actually received by the purchaser at a location operated by the seller, and the Department provides, and posts on a website or other Internet site that is operated or administered by or on behalf of the Department, a certificate of exemption which clearly and affirmatively indicates that the claimed exemption is not available.  6. As used in this section:  (a) "Entity-based exemption" means an exemption based on who purchases the product or who sells the product, and which is not available to all.  (b) "Retailer" includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a retailer who is registered pursuant to NRS 360B.200.  (Added to NRS by 2003, 2362; A 2005, 1778; 2007, 2312; 2011, 2756)