reglab/housing_qa huggingface dataset:
NV Rev Stat § 360B.370 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.370 - Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.

  1. Except as otherwise provided in this section and NRS 360B.355, the lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment shall be deemed to take place:  (a) If the lease or rental requires recurring periodic payments, at the primary location of the property. For the purposes of this paragraph, the primary location of the property shall be deemed to be the address for the property provided by the lessee and set forth in the records maintained by the lessor in the ordinary course of business, regardless of the intermittent use of the property at different locations, unless the use of that address would constitute bad faith.  (b) If the lease or rental does not require recurring periodic payments, at the location determined pursuant to NRS 360B.360.  2. This section does not apply to the determination of any liability of a seller for any sales or use taxes imposed on:  (a) The acquisition of tangible personal property for lease; or  (b) Any accelerated or lump-sum payments made pursuant to a lease or rental of tangible personal property.  (Added to NRS by 2003, 2356; A 2005, 1778)
NV Rev Stat § 360B.375 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.375 - Lease or rental of transportation equipment.

Except as otherwise provided in NRS 360B.355, the lease or rental of transportation equipment shall be deemed to take place at the location determined pursuant to NRS 360B.360.  (Added to NRS by 2003, 2356; A 2005, 1778)
NV Rev Stat § 360B.400 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.400 - Duty of Department.

In administering the provisions of this chapter and chapters 372 and 374 of NRS, and in carrying out the provisions of the Agreement, the Department shall construe the terms defined in NRS 360B.405 to 360B.495, inclusive, unless the context otherwise requires, in the manner prescribed by those sections.  (Added to NRS by 2005, 1768; A 2009, 586; 2019, 1394)
NV Rev Stat § 360B.405 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.405 - "Alcoholic beverages" construed.

Alcoholic beverages means beverages that are suitable for human consumption and contain one-half of 1 percent or more of alcohol by volume.  (Added to NRS by 2005, 1768)
NV Rev Stat § 360B.410 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.410 - "Computer" construed.

Computer means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.  (Added to NRS by 2005, 1768)
NV Rev Stat § 360B.415 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.415 - "Computer software" construed.

Computer software means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. The term does not include any specified digital products.  (Added to NRS by 2005, 1768; A 2009, 586)
NV Rev Stat § 360B.420 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.420 - "Delivered electronically" construed.

Delivered electronically means delivered to a purchaser by means other than tangible storage media.  (Added to NRS by 2005, 1768)
NV Rev Stat § 360B.425 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.425 - "Delivery charges" construed.

Delivery charges means charges by a seller of personal property for the preparation and delivery of the property to a location designated by the purchaser of the property, including, but not limited to, charges for transportation, shipping, postage, handling, crating and packing, except that the term does not include any charges for transportation, shipping or postage which are stated separately pursuant to NRS 360B.290.  (Added to NRS by 2005, 1768; A 2009, 586)
NV Rev Stat § 360B.430 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.430 - "Dietary supplement" construed.

Dietary supplement means any product, other than tobacco, intended to supplement the diet that:  1. Contains one or more of the following dietary ingredients:  (a) A vitamin;  (b) A mineral;  (c) An herb or other botanical;  (d) An amino acid;  (e) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or  (f) A concentrate, metabolite, constituent, extract or combination of any ingredient described in paragraphs (a) to (e), inclusive;  2. Is intended for ingestion in the form of a tablet, capsule, powder, softgel, gelcap or liquid or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and  3. Is required to be labeled as a dietary supplement in accordance with 21 C.F.R. § 101.36.  (Added to NRS by 2005, 1769)
NV Rev Stat § 360B.435 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.435 - "Drug" construed.

Drug means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is:  1. Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, or in any supplement thereto;  2. Intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease; or  3. Intended to affect the structure or any function of the body.  (Added to NRS by 2005, 1769)
NV Rev Stat § 360B.437 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.437 - "Durable medical equipment" construed.

  1. "Durable medical equipment" means equipment, including any repair and replacement parts therefor, which:  (a) Can withstand repeated use;  (b) Is primarily and customarily used to serve a medical purpose;  (c) Generally is not useful to a person in the absence of illness or injury; and  (d) Is not worn in or on the body.  2. The term includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, dialyzers, enteral feeding systems, drug infusion devices and kidney dialysis machines.  (Added to NRS by 2019, 1393)
NV Rev Stat § 360B.440 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.440 - "Electronic" construed.

Electronic means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities.  (Added to NRS by 2005, 1769)
NV Rev Stat § 360B.445 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.445 - "Food" and "food ingredients" construed.

Food and "food ingredients" mean substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, except alcoholic beverages, dietary supplements and tobacco.  (Added to NRS by 2005, 1769; A 2007, 2308)
NV Rev Stat § 360B.450 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.450 - "Lease or rental" construed.

  1. Except as otherwise provided in this section, "lease or rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. The term:  (a) Includes future options to purchase or extend;  (b) Excludes:  (1) A transfer of possession or control under a security agreement or plan for deferred payment that requires the transfer of title upon completion of the required payments;   (2) A transfer of possession or control under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of $100 or 1 percent of the total required payments; and  (3) The provision of tangible personal property together with an operator for a fixed or indeterminate period, if the operator:  (I) Is necessary for the property to perform as designed; and  (II) Does anything more than maintain, inspect and set up the property; and  (c) Includes agreements covering motor vehicles and trailers pursuant to which the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property, as described in 26 U.S.C. § 7701(h)(1).  2. The provisions of subsection 1:  (a) Apply regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the Uniform Commercial Code or any other provisions of federal, state or local law.  (b) Do not apply to any leases or rentals existing on June 15, 2005.  (Added to NRS by 2005, 1769; A 2007, 98)
NV Rev Stat § 360B.455 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.455 - "Medicine" construed.

Medicine includes any drug.  (Added to NRS by 2005, 1770)
NV Rev Stat § 360B.456 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.456 - "Mobility enhancing equipment" construed.

  1. "Mobility enhancing equipment" means equipment, including any repair and replacement parts therefor, which:   (a) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle;  (b) Is not generally used by persons with normal mobility; and  (c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles.  2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.  (Added to NRS by 2019, 1393)
NV Rev Stat § 360B.458 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.458 - "Oxygen delivery equipment" construed.

Oxygen delivery equipment means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolized medicine to a person. The term includes, without limitation, tanks and concentrators, ventilators, nebulizers, oral-nasal cannulas and continuous positive airway pressure (CPAP) machines.  (Added to NRS by 2019, 1394)
NV Rev Stat § 360B.460 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.460 - "Prepared food" construed.

Prepared food means:  1. Food sold in a heated state or heated by the seller;  2. Two or more food ingredients mixed or combined by the seller for sale as a single item, unless the food ingredients:  (a) Are only cut, repackaged or pasteurized by the seller; or  (b) Contain any raw eggs, fish, meat or poultry, or other such raw animal foods requiring cooking by the consumer to prevent food-borne illnesses, as recommended pursuant to the Food Code published by the Food and Drug Administration of the United States Department of Health and Human Services; and  3. Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins or straws. For the purposes of this subsection, "plates" does not include any containers or packaging used to transport food.  (Added to NRS by 2005, 1770; A 2007, 2308)
NV Rev Stat § 360B.465 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.465 - "Prescription" construed.

Prescription means an order, formula or recipe issued in any form of oral, written, electronic or other means of transmission by a duly licensed practitioner authorized by the laws of this State.  (Added to NRS by 2005, 1770)
NV Rev Stat § 360B.470 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.470 - "Prewritten computer software" construed.

Prewritten computer software means computer software, including any prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser, and computer software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. For the purposes of this section:  1. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software.  2. When a person modifies or enhances any computer software of which the person is not the author or creator, that person shall be deemed to be the author or creator only of those modifications or enhancements.  3. Any prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree remains prewritten computer software if that modification or enhancement is designed and developed to the specifications of a specific purchaser, except that the modification or enhancement does not constitute prewritten computer software if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for that modification or enhancement.  (Added to NRS by 2005, 1770)
NV Rev Stat § 360B.475 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.475 - "Prosthetic device" construed.

Prosthetic device means a replacement, corrective or supportive device, including any repair and replacement parts therefor, worn on or in the body:  1. To replace artificially a missing portion of the body;  2. To prevent or correct a physical deformity or malfunction; or  3. To support a weak or deformed portion of the body,  except that the term does not include any corrective eyeglasses, contact lenses or hearing aids.  (Added to NRS by 2005, 1770)
NV Rev Stat § 360B.483 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.483 - "Specified digital products" construed.

  1. "Specified digital products" means electronically transferred digital audio works, digital audiovisual works and digital books.  2. As used in this section:  (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones.  (b) "Digital audiovisual works" means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.  (c) "Digital books" means works that are generally recognized in the ordinary and usual sense as books.  (d) "Electronically transferred" means obtained by a purchaser by means other than tangible storage media.  (e) "Ringtones" means digitized sound files that are downloaded onto a device and may be used to alert the customer with respect to a communication.  (Added to NRS by 2009, 584)
NV Rev Stat § 360B.485 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.485 - "Tangible personal property" construed.

Tangible personal property includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser.  (Added to NRS by 2005, 1771; A 2009, 587)
NV Rev Stat § 360B.490 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.490 - "Tobacco" construed.

Tobacco means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.  (Added to NRS by 2005, 1771)
NV Rev Stat § 360B.495 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.495 - "Tonics and vitamins" construed.

Tonics and vitamins includes dietary supplements.  (Added to NRS by 2005, 1771)
NV Rev Stat § 361.010 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.010 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 361.013 to 361.043, inclusive, have the meanings ascribed to them in those sections.  [Part 3:344:1953] — (NRS A 1973, 1114; 1981, 787; 1989, 1817; 1999, 1269; 2001, 1540)
NV Rev Stat § 361.013 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.013 - "Billboard" defined.

Billboard means a sign that directs attention to a business, commodity, service, entertainment or attraction that is sold, offered or exists at a location other than the premises on which the sign is located.  (Added to NRS by 1989, 1817)
NV Rev Stat § 361.015 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.015 - "Bona fide resident" defined.

Bona fide resident means a person who:  1. Has established a residence in the State of Nevada; and  2. Has:  (a) Actually resided in this state for at least 6 months; or  (b) A valid driver’s license or identification card issued by the Department of Motor Vehicles of this state, other than such an identification card which indicates that the person is a seasonal resident.  [Part 3:344:1953] — (NRS A 2003, 2749; 2011, 3514)
NV Rev Stat § 361.017 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.017 - "Camper shell" defined.

Camper shell means a covered canopy which is mounted on a motor vehicle, and which is not equipped with permanent facilities for the preparation or storage of food or for sleeping purposes.  (Added to NRS by 1989, 169)
NV Rev Stat § 361.020 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.020 - "Fiscal year" defined.

Fiscal year means that period of time from July 1 of one year to and including June 30 of the following year.  [Part 3:344:1953]
NV Rev Stat § 361.025 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.025 - "Full cash value" defined.

Full cash value means the most probable price which property would bring in a competitive and open market under all conditions requisite to a fair sale.  [Part 3:344:1953] — (NRS A 1965, 1444; 1981, 787; 1987, 2075)
NV Rev Stat § 361.027 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.027 - "Geothermal resource" defined.

Geothermal resource means the natural heat of the earth and the energy associated with that natural heat, pressure and all dissolved or entrained minerals that may be obtained from the medium used to transfer that heat, but excluding hydrocarbons and helium.  (Added to NRS by 1973, 1114; A 1981, 660)
NV Rev Stat § 361.028 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.028 - "Manufactured home" defined.

Manufactured home has the meaning ascribed to it in NRS 489.113.  (Added to NRS by 2001, 1540)
NV Rev Stat § 361.029 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.029 - "Mobile home" defined.

Mobile home means a vehicular structure, built on a chassis or frame, which is designed to be used with or without a permanent foundation and is capable of being drawn by a motor vehicle. It may be used as a dwelling when connected to utilities or may be used permanently or temporarily for the advertising, sales, display or promotion of merchandise or services. The term does not include a recreational park trailer as defined in NRS 482.1005.  (Added to NRS by 1989, 169; A 2001, 1727)
NV Rev Stat § 361.030 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.030 - "Personal property" defined.

  1. "Personal property" means:  (a) All household and kitchen furniture.  (b) All law, medical and miscellaneous libraries.  (c) All goods, wares and merchandise.  (d) All chattels of every kind and description, except vehicles as defined in NRS 371.020.  (e) Stocks of goods on hand.  (f) Any vehicle not included in the definition of vehicle in NRS 371.020.  (g) All locomotives, cars, rolling stock and other personal property used in operating any railroad within the State.  (h) All machines and machinery, all works and improvements, all steamers, vessels and watercraft of every kind and name navigating or used upon the waters of any river or lake within this State or having a general depot or terminus within this State.  (i) The money, property and effects of every kind, except real estate, of all banks, banking institutions or firms, bankers, moneylenders and brokers.  (j) All property of whatever kind or nature, except vehicles as defined in NRS 371.020, not included in the term "real estate" as that term is defined in NRS 361.035.  2. Gold-bearing and silver-bearing ores, quartz or minerals from which gold or silver is extracted, when in the hands of the producers thereof, shall not mean, not be taken to mean, nor be listed and assessed under the term "personal property" as used in this section, but are specially excepted therefrom, and shall be listed, assessed and taxed as provided by law.  [Part 3:344:1953] — (NRS A 1963, 305, 1121; 1983, 1191; 2013, 3115)
NV Rev Stat § 361.032 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.032 - "Property of an interstate or intercounty nature" defined.

Property of an interstate or intercounty nature means tangible property that:  1. Physically crosses a county or state boundary; and  2. Is used directly in the operation of the business.  (Added to NRS by 1999, 1269; A 2001, 83)
NV Rev Stat § 361.035 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.035 - "Real estate" and "real property" defined.

  1. "Real estate" or "real property" means:  (a) All houses, buildings, fences, ditches, structures, erections, railroads, toll roads and bridges, or other improvements built or erected upon any land, whether such land is private property or property of this state or of the United States, or of any municipal or other corporation, or of any county, city or town in this state.  (b) Any mobile home, factory-built housing or manufactured home which meets the requirements of NRS 361.244.  (c) The ownership of, or claim to, or possession of, or right of possession to any lands within this state.  (d) The claim by or the possession of any person, firm, corporation, association or company to any land.  2. The property described in subsection 1 must be listed under the head of "real estate."  3. Except as otherwise provided in NRS 361.2445, when an agreement has been entered into, whether in writing or not, or when there is sufficient reason to believe that an agreement has been entered into, for the dismantling, moving or carrying away or wrecking of the property described in subsection 1, the property must be classified as personal property, and not real estate.  4. For the purposes of this chapter, "real estate" or "real property" does not include leasehold or other possessory interests in land owned by the Federal Government on which land the Federal Government is paying taxes to the State of Nevada or is, pursuant to contractual obligation, paying any sum in lieu of taxes to the State of Nevada.  [Part 3:344:1953] — (NRS A 1957, 358; 1975, 1655; 1979, 824; 1993, 1183; 1999, 3465)
NV Rev Stat § 361.040 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.040 - "Resident" defined.

Resident means a person who has established a residence in the State of Nevada, and has actually resided in this state for at least 6 months.  [Part 3:344:1953]
NV Rev Stat § 361.042 (2021)
2021 Nevada Revised Statutes|Chapter 361 - Property Tax|NRS 361.042 - "Slide-in camper" defined.

Slide-in camper means a portable unit designed to be loaded and unloaded from the bed of a pickup truck, and so constructed as to provide temporary living quarters for travel, camping or recreational use. The term does not include a camper shell.  (Added to NRS by 1989, 169)