reglab/housing_qa huggingface dataset:
NV Rev Stat § 374.340 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.340 - Property shipped outside State pursuant to sales contract.

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.  (Added to NRS by 1967, 905)
NV Rev Stat § 374.345 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.345 - 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.  (Added to NRS by 1967, 905; A 1983, 445; 2005, 1776)
NV Rev Stat § 374.350 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.350 - Use tax: Property on which sales tax paid.

The storage, use or other consumption in a county 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.  (Added to NRS by 1967, 906)
NV Rev Stat § 374.352 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.352 - 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, 2369; A 2005, 1778; 2007, 2316; 2011, 2760)
NV Rev Stat § 374.353 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.353 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

  1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 374.3305 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.  2. If the Department determines that the organization is created for religious, charitable or educational purposes, it shall issue a letter of exemption to the organization. The letter of exemption expires 5 years after the date on which it is issued by the Department. At least 90 days before the expiration of the letter of exemption, the Department shall notify the organization to whom the letter was issued of the date on which the letter will expire. The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department. The application for renewal must be on a form and contain such information as is required by the Department.  3. To claim an exemption pursuant to NRS 374.3305 for the sale of tangible personal property to such an organization:  (a) The organization must give a copy of its letter of exemption to the retailer from whom the organization purchases the property; and  (b) The retailer must retain and present upon request a copy of the letter of exemption.  4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.  (Added to NRS by 1995, 1440) — (Substituted in revision for NRS 374.3307)
NV Rev Stat § 374.355 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.355 - Liability of purchaser who uses property declared exempt for purpose not exempt.

If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he or she were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him or her shall be deemed the gross receipts from such retail sale.  (Added to NRS by 1967, 906)
NV Rev Stat § 374.356 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.356 - Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.]

  1. A person who intends to locate or expand a data center in this State may, pursuant to NRS 360.754, apply to the Office of Economic Development for a partial abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use at a data center which has been approved for a partial abatement pursuant to NRS 360.754.  2. If an application for a partial abatement is approved:  (a) For an applicant seeking an abatement pursuant to paragraph (d) of subsection 2 of NRS 360.754, the data center and any colocated business is eligible for an abatement from the tax imposed by this chapter for a period of not more than 10 years.  (b) For an applicant seeking an abatement pursuant to paragraph (e) of subsection 2 of NRS 360.754, the data center and any colocated business is eligible for an abatement from the tax imposed by this chapter for a period of not more than 20 years.  (c) The abatement must be administered and carried out in the manner set forth in NRS 360.754.  3. As used in this section:  (a) "Colocated business" has the meaning ascribed to it in NRS 360.754.  (b) "Data center" has the meaning ascribed to it in NRS 360.754.  (c) "Eligible machinery or equipment" means machinery or equipment necessary to and specifically related to the business of the data center or colocated business. The term does not include vehicles, buildings or the structural components of buildings.  (Added to NRS by 2015, 3049)
NV Rev Stat § 374.357 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.357 - Abatement for eligible machinery or equipment used by certain new or expanded businesses.

  1. A person who maintains a business or intends to locate a business in this State may, pursuant to NRS 360.750, apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 360.750.  2. If an application for an abatement is approved pursuant to NRS 360.750:  (a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for not more than 2 years.  (b) The abatement must be administered and carried out in the manner set forth in NRS 360.750.  3. As used in this section, unless the context otherwise requires, "eligible machinery or equipment" means machinery or equipment for which a deduction is authorized pursuant to 26 U.S.C. § 179. The term does not include:  (a) Buildings or the structural components of buildings;  (b) Equipment used by a public utility;  (c) Equipment used for medical treatment;  (d) Machinery or equipment used in mining; or  (e) Machinery or equipment used in gaming.  (Added to NRS by 1995, 744; A 1999, 1748; 2001, 1583; 2003, 2925, 2927; 2007, 3384; 2011, 3468)
NV Rev Stat § 374.358 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.358 - Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]

  1. A person who maintains a business or intends to locate a business in a historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.687, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 in this State may, pursuant to the applicable provisions of NRS 274.310, 274.320 or 274.330, apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 274.310, 274.320 or 274.330.  2. If an application for an abatement is approved pursuant to NRS 274.310, 274.320 or 274.330:  (a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for a duration of not less than 1 year but not more than 5 years.  (b) The abatement must be administered and carried out in the manner set forth in the applicable provisions of NRS 274.310, 274.320 or 274.330.  3. As used in this section, unless the context otherwise requires, "eligible machinery or equipment" means machinery or equipment for which a deduction is authorized pursuant to 26 U.S.C. § 179. The term does not include:  (a) Buildings or the structural components of buildings;  (b) Equipment used by a public utility;  (c) Equipment used for medical treatment;  (d) Machinery or equipment used in mining; or  (e) Machinery or equipment used in gaming.  (Added to NRS by 2013, 27th Special Session, 18; A 2015, 3050)
NV Rev Stat § 374.359 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.359 - Taxes collected to be held in separate account.

A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State.  (Added to NRS by 1995, 1068)
NV Rev Stat § 374.360 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.360 - Date tax due.

Except as otherwise provided in NRS 374.385 or required by the Department pursuant to NRS 360B.200, the taxes imposed by this chapter are due and payable to the Department monthly on or before the last day of the month next succeeding each month.  (Added to NRS by 1967, 906; A 1975, 1728; 1981, 291; 2003, 2377; 2005, 1778)
NV Rev Stat § 374.365 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.365 - Return: Filing requirements; combination with certain returns; signatures.

Except as otherwise required by the Department pursuant to NRS 360B.200:  1. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form and manner as the Department may prescribe. Any return required to be filed by this section must be combined with any return required to be filed pursuant to the provisions of chapter 372 of NRS.  2. For purposes of:  (a) The sales tax, a return must be filed by every seller.  (b) The use tax, a return must be filed by every retailer maintaining a place of business in the county and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due.  3. Unless filed electronically, returns must be signed by the person required to file the return or by his or her authorized agent but need not be verified by oath.  (Added to NRS by 1967, 906; A 1975, 1728; 1981, 291; 2003, 2378; 2005, 1778; 2011, 2760)
NV Rev Stat § 374.371 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.371 - Computation of amount of taxes due.

In determining the amount of taxes due pursuant to this chapter:  1. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.  2. A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.  (Added to NRS by 2003, 2369; A 2005, 1778)
NV Rev Stat § 374.375 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.375 - Reimbursement for collection of tax.

  1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 374.360, a taxpayer may deduct and withhold from the taxes otherwise due from the taxpayer 0.25 percent thereof as reimbursement for the cost of collecting the tax.  2. The regulations adopted by the Department pursuant to NRS 360B.110 may authorize the deduction and withholding from the taxes otherwise due from a taxpayer such other amounts as are required to carry out the Streamlined Sales and Use Tax Agreement.  (Added to NRS by 1967, 906; A 1981, 291; 1991, 2294; 2003, 2379; 2003, 20th Special Session, 21; 2005, 1778; 2008, 25th Special Session, 20; 2009, 2097)
NV Rev Stat § 374.380 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.380 - Delivery of return; remittance.

  1. Except as otherwise authorized or required by the Department, the person required to file a return shall deliver the return together with a remittance of the amount of the tax due to the Department.  2. The Department shall provide for the acceptance of credit cards, debit cards or electronic transfers of money for the payment of the tax due in the manner prescribed pursuant to NRS 360.092.  (Added to NRS by 1967, 906; A 1975, 1728; 2003, 2380; 2005, 1778; 2011, 2762)
NV Rev Stat § 374.385 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.385 - Reporting and payment periods.

  1. Except as otherwise provided in this section or required by the Department pursuant to NRS 360B.200, the reporting and payment period of:  (a) A taxpayer whose taxable sales do not exceed $10,000 per month is a calendar quarter.  (b) A taxpayer who files reports on a quarterly basis in accordance with paragraph (a) and:  (1) From whom no tax is due pursuant to this chapter for the immediately preceding three quarterly reporting periods; or  (2) Whose taxable sales do not exceed a total amount of $1,500 for the immediately preceding four quarterly reporting periods,  is 12 calendar months, unless the taxable sales of the taxpayer exceed a total amount of $1,500 for such a 12-month reporting and payment period or $10,000 for a calendar month.  2. The Department, if it deems this action necessary to ensure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than monthly, quarterly or annual periods.  (Added to NRS by 1967, 906; A 1975, 1728; 1981, 291, 910; 2003, 2380; 2005, 1778; 2007, 390)
NV Rev Stat § 374.388 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.388 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

  1. If a certificate of ownership has been issued for a used manufactured home or used mobile home by the Department of Motor Vehicles or the Housing Division of the Department of Business and Industry, it is presumed that the taxes imposed by this chapter have been paid with respect to that manufactured home or mobile home.  2. As used in this section, "manufactured home" and "mobile home" have the meanings ascribed to them in NRS 374.321.  (Added to NRS by 1989, 960; A 1993, 1578; 2001, 2602; 2017, 3620)
NV Rev Stat § 374.390 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.390 - Lease and rental receipts: Reporting; payment.

For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such regulations as the Department may prescribe.  (Added to NRS by 1967, 907; A 1975, 1729)
NV Rev Stat § 374.395 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.395 - Affixing and cancelling of revenue stamps.

The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes by the affixing and cancelling of revenue stamps and may prescribe the form and method of the affixing and cancelling.  (Added to NRS by 1967, 907; A 1975, 1729)
NV Rev Stat § 374.400 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.400 - Extension of time for filing return and paying tax.

The Department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter.  (Added to NRS by 1967, 907; A 1975, 1729; 1985, 950)
NV Rev Stat § 374.515 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.515 - Authority of Department; amount; sales; return of surplus.

  1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the chapter to place with it such security as the Department may determine. The Department shall fix the amount of the security which, except as otherwise provided in subsection 2, may not be greater than twice the estimated average tax due quarterly of persons filing returns for quarterly periods, three times the estimated average tax due monthly of persons filing returns for monthly periods or four times the estimated average tax due annually of persons filing returns for annual periods, determined in such a manner as the Department deems proper.  2. In case of persons habitually delinquent in their obligations under this chapter, the amount of the security may not be greater than three times the average actual tax due quarterly of persons filing returns for quarterly periods, five times the average actual tax due monthly of persons filing returns for monthly periods or seven times the average actual tax due annually of persons filing returns for annual periods.  3. The limitations provided in this section apply regardless of the type of security placed with the Department.  4. The amount of the security may be increased or decreased by the Department subject to the limitations in this section.  5. The Department may sell the security at public auction if it becomes necessary to recover any tax or any amount required to be collected, or interest or penalty due. Notice of the sale may be served upon the person who placed the security personally or by mail. If the notice is served by mail, service must be made in the manner prescribed for service of a notice of a deficiency determination and must be addressed to the person at his or her address as it appears in the records of the Department. Security in the form of a bearer bond issued by the United States or the State of Nevada which has a prevailing market price may be sold by the Department at a private sale at a price not lower than the prevailing market price.  6. Upon any sale any surplus above the amounts due must be returned to the person who placed the security.  (Added to NRS by 1967, 910; A 1975, 1731; 1981, 292, 910; 1985, 1180; 2007, 390)
NV Rev Stat § 374.635 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.635 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

  1. If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and shall certify to the board of county commissioners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the board of county commissioners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors, administrators or executors.  2. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to NRS 374.190 to 374.260, inclusive, must be credited or refunded by the county to the purchaser, subject to the requirements of NRS 360.236.  (Added to NRS by 1967, 916; A 1975, 1736; 1995, 1973; 2005, 1776; 2009, 67, 2192; 2011, 2897; 2013, 3426, 3736)
NV Rev Stat § 374.640 (2021)
2021 Nevada Revised Statutes|Chapter 374 - Local School Support Tax|NRS 374.640 - Limitations on claims for refund or credit.

Except as otherwise provided in NRS 360.235, 360.395 and 374.373:  1. No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the close of the period for which the overpayment was made.  2. No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355.  (Added to NRS by 1967, 916; A 1975, 1736; 1981, 293; 1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)