reglab/housing_qa huggingface dataset:
NV Rev Stat § 371.140 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.140 - Penalty for delinquency; proof of nonoperation; exceptions.

  1. Except as otherwise provided in subsection 3 and NRS 482.209 and 482.482, if the governmental services tax for a vehicle for the next period of registration is not paid before the expiration of the current period of registration for that vehicle, a penalty equal to 10 percent of the tax due, but not less than $6, plus the amount of the delinquent tax, must be added to the governmental services tax due for the next period of registration, unless the vehicle has not been operated on the highways since the expiration of the prior registration. The Department may retain any penalty so collected.  2. Evidence of the nonoperation of a vehicle must be made by an affidavit executed by a person having knowledge of the fact. The affidavit must accompany the application for renewal of registration.  3. The provisions of this section do not apply to vehicles registered pursuant to NRS 706.841.  (Added to NRS by 1963, 1120; A 1969, 491; 1981, 666; 1987, 1148; 1989, 1420; 2001, 294; 2011, 297)
NV Rev Stat § 371.150 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.150 - Collection of current tax; circumstances precluding imposition of penalty.

Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for the current registration year. No penalty shall be imposed if the Department receives the application and affidavit within 30 days after the date of the first operation of the vehicle during the current registration year.  (Added to NRS by 1963, 1120)
NV Rev Stat § 371.160 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.160 - Effect of failure of bank to pay check in payment of tax or penalty on first presentation.

If a check in payment of a tax or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the tax, or tax and penalty, as if the person had not tendered the check. The Department may redeposit a check in payment of a tax, or tax and penalty, a second time without assessing additional penalties.  (Added to NRS by 1963, 1120)
NV Rev Stat § 371.170 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.170 - Exemption from penalty when vehicle repossessed; conditions.

No penalty may be assessed for the delinquent payment of a governmental services tax if:  1. After the date the tax became due, the vehicle is repossessed on behalf of the legal owner;  2. The tax is paid within 30 days after taking possession; and  3. A transfer of registration to a new owner is applied for during that time.  (Added to NRS by 1963, 1121; A 2001, 294)
NV Rev Stat § 371.180 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.180 - Waiver of penalties accruing before transfer of vehicle.

If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of the governmental services tax accrued before the transfer of the vehicle, and that the transferee was not cognizant of the nonpayment of the governmental services tax for the current or prior years, and the whereabouts of the transferor or record owner are unknown, the Department may waive payment of the penalties upon payment of the governmental services taxes due.  (Added to NRS by 1963, 1121; A 2001, 294)
NV Rev Stat § 371.190 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.190 - Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale.

  1. Every governmental services tax and any penalty added thereto constitute a lien upon the vehicle for which due from the date on which the tax becomes due.  2. The Department may collect the tax and any penalty by seizure and sale of the vehicle or, if the Department determines that it is impractical to seize and sell the vehicle, the Nevada Highway Patrol shall remove the registration certificate and license plate or plates from the vehicle and retain the certificate and plate or plates until the governmental services tax and any penalty are paid.  3. The seizure and sale must be conducted by the Department in the same manner as is provided by law for the seizure and sale of personal property for the collection of taxes due on personal property.  (Added to NRS by 1963, 1121; A 1969, 186; 2001, 295; 2005, 989)
NV Rev Stat § 371.200 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.200 - Notice to legal owner before sale of vehicle.

If the records of the Department indicate that the registered owner of a vehicle seized is not the legal owner thereof, the Department shall, before selling the vehicle, give notice to the legal owner of the vehicle. The notice shall be given by registered or certified mail addressed to the legal owner at his or her last known address as shown by the records of the Department at least 10 days prior to the sale.  (Added to NRS by 1963, 1121; A 1969, 95)
NV Rev Stat § 371.210 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.210 - Payment of tax, penalties and costs by legal owner before sale; return of vehicle.

At any time before the sale, the legal owner of the vehicle to be sold may pay the Department the full amount of the delinquent tax and penalty, plus any costs incurred by the Department in arranging for the sale. In this event the sale shall not be held, and the Department shall return the vehicle seized to the person entitled to its possession.  (Added to NRS by 1963, 1121)
NV Rev Stat § 371.220 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.220 - Refund of tax or penalty erroneously collected.

If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.  (Added to NRS by 1963, 1121; A 2001, 295)
NV Rev Stat § 371.230 (2021)
2021 Nevada Revised Statutes|Chapter 371 - Governmental Services Tax|NRS 371.230 - Deposit of money collected to credit of Motor Vehicle Fund.

Except as otherwise provided in NRS 371.1035, 482.180, 482.181 and 482.182, money collected by the Department for governmental services taxes and penalties pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund.  (Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299; 1997, 3288; 2001, 295; 2001 Special Session, 140, 159; 2009, 2191)
NV Rev Stat § 372.010 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.010 - Short title.

This chapter is known and may be cited as the Sales and Use Tax Act.  [1:397:1955]
NV Rev Stat § 372.015 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.015 - Definitions.

Except where the context otherwise requires, the definitions given in NRS 372.020 to 372.102, inclusive, govern the construction of this chapter.  [2:397:1955]
NV Rev Stat § 372.020 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.020 - "Business" defined.

Business includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect.  [13:397:1955]
NV Rev Stat § 372.025 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.025 - "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 Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the State 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 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 Tax Commission 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.  [12:397:1955] — (Amended 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. 2494.)
NV Rev Stat § 372.030 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.030 - "In this State" and "in the State" defined.

In this State or "in the State" means within the exterior limits of the State of Nevada and includes all territory within these limits owned by or ceded to the United States of America.  [17:397:1955]
NV Rev Stat § 372.035 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.035 - "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 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.  [18.1:397:1955]
NV Rev Stat § 372.040 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.040 - "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 shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.  [3:397:1955]
NV Rev Stat § 372.045 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.045 - "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.  [10:397:1955]
NV Rev Stat § 372.050 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.050 - "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 this State 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 this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.  [6:397:1955]
NV Rev Stat § 372.055 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.055 - "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 Tax Commission determines that it is necessary for the efficient administration of this chapter to regard any salesmen, 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 Tax Commission 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 and surgeon 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 in the performance of his 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.  [15:397:1955]
NV Rev Stat § 372.060 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.060 - "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 Tax Commission 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.  (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.  [5:397:1955]
NV Rev Stat § 372.065 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.065 - "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 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 either 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 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.  [11:397:1955] — (Amended 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 § 372.070 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.070 - "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.  [14:397:1955]
NV Rev Stat § 372.075 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.075 - "Storage" defined.

Storage includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer.  [7:397:1955]
NV Rev Stat § 372.080 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.080 - "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.  [9:397:1955]
NV Rev Stat § 372.085 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.085 - "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.  [16:397:1955]
NV Rev Stat § 372.090 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.090 - "Tax Commission" defined.

Tax Commission means the Nevada Tax Commission.  [18:397:1955]
NV Rev Stat § 372.095 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.095 - "Taxpayer" defined.

Taxpayer means any person liable for tax under this chapter.  [4:397:1955]
NV Rev Stat § 372.102 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.102 - "Vehicle" defined.

Vehicle has the meaning ascribed to it in NRS 482.135.  [18.2:397:1955] — (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 § 372.105 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.105 - 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 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955.  [19:397:1955]
NV Rev Stat § 372.110 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.110 - Method of collection.

The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.  [20:397:1955]
NV Rev Stat § 372.115 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.115 - 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.  [21:397:1955]
NV Rev Stat § 372.120 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.120 - 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 1979, 412)
NV Rev Stat § 372.123 (2021)
2021 Nevada Revised Statutes|Chapter 372 - Sales and Use Taxes|NRS 372.123 - 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 372.125 or registered pursuant to NRS 360B.200,  the contract must include a provision requiring the person to obtain a permit pursuant to NRS 372.125 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 this State. For the purposes of a permit obtained pursuant to NRS 372.125, the person shall be deemed to have a single place of business in this State.  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, 1714; A 2003, 2364; 2005, 1778)