reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.191 - Additional amount.

1. In addition to the amount of excise tax imposed pursuant to NRS 374.190, an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 0.35 percent of the sales price of the property.
2. The additional amount of tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.
(Added to NRS by 2009, 2191; A 2011, 2897; 2013, 3426; 2015, 2953)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.195 - Liability for tax; extinguishment of liability.

Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the Department under such regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
(Added to NRS by 1967, 901; A 1975, 1727)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.200 - Collection by retailer; purchaser’s receipt.

Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under NRS 374.265 to 374.355, inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Department.
(Added to NRS by 1967, 902; A 1975, 1727; 1987, 408; 2019, 1394)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.210 - Advertisement of assumption or absorption of tax by retailer unlawful.

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.
(Added to NRS by 1967, 902)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.225 - Registration of retailers.

Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the Department and give:
1. The name and address of all agents operating in the county.
2. The location of all distribution or sales houses or offices or other places of business in the county.
3. Such other information as the Department may require.
(Added to NRS by 1967, 902; A 1975, 1727)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.230 - Presumption of purchase for use; purchase for resale; sale by drop shipment.

1. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold by any person for delivery in a county is sold for storage, use or other consumption in the county until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser:
(a) Is engaged in the business of selling tangible personal property;
(b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 360.5973; and
(c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.
2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the property is sold for storage, use or other consumption in this State if:
(a) The third-party vendor:
(1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or
(2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and
(b) His or her customer:
(1) Is engaged in the business of selling tangible personal property; and
(2) Is selling the property in the regular course of business.
(Added to NRS by 1967, 902; A 2007, 2315; 2011, 2759; 2021, 2013)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.240 - Form and contents of resale certificate.

A resale certificate must:
1. Be substantially in such form and include such information as the Department may prescribe; and
2. Unless submitted in electronic form, be signed by the purchaser.
(Added to NRS by 1967, 902; A 1975, 1727; 2003, 2376; 2005, 1778; 2007, 2315)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.245 - Liability of purchaser giving resale certificate for use of article bought for resale.

If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him or her.
(Added to NRS by 1967, 903)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.250 - Resale certificate: Commingled fungible goods.

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to be sales of the goods so purchased until a quantity of commingled goods equal to the quantity of purchased goods so commingled has been sold.
(Added to NRS by 1967, 903)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.255 - Presumption of purchase for use in this State.

It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumption in the county.
(Added to NRS by 1967, 903)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.260 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

1. Except as otherwise provided in NRS 374.263, on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.
2. This presumption may be controverted by:
(a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.
(b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.
(Added to NRS by 1967, 903; A 1975, 1727; 1999, 944)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.263 - Presumption that certain property delivered outside this State was not purchased for use in this State.

1. It is presumed that tangible personal property delivered outside this State to a purchaser was not purchased from a retailer for storage, use or other consumption in this State if the property:
(a) Was first used in interstate or foreign commerce outside this State; and
(b) Is used continuously in interstate or foreign commerce, but not exclusively in this State, for at least 12 months after the date that the property was first used pursuant to paragraph (a).
2. As used in this section:
(a) "Interstate or foreign commerce" means the transportation of passengers or property between:
(1) A point in one state and a point in:
(I) Another state;
(II) A possession or territory of the United States; or
(III) A foreign country; or
(2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders.
(b) "State" includes the District of Columbia.
(Added to NRS by 1999, 944)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.265 - "Exempted from the taxes imposed by this chapter" defined.

"Exempted from the taxes imposed by this chapter," as used in NRS 374.265 to 374.355, inclusive, means exempted from the computation of the amount of taxes imposed.
(Added to NRS by 1967, 903; A 1987, 408; 2001, 825, 1538; 2003, 3496; 2005, 678, 2489; 2005, 22nd Special Session, 87; 2019, 1395)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.270 - Constitutional and statutory exemptions.

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 a county of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.
(Added to NRS by 1967, 903)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.275 - Proceeds of mines.

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 a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.
(Added to NRS by 1967, 903)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.280 - Fuel used to propel motor vehicle.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in a county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.
(Added to NRS by 1967, 903)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.285 - Animals and plants intended for human consumption; feed; fertilizer.

There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption.
2. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
3. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
4. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business.
(Added to NRS by 1967, 904)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.2861 - Farm machinery and equipment.

1. There are exempted from the taxes imposed by this chapter 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.
(Added to NRS by 2005, 2486)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.2865 - 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)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.289 - 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 preparations.
(d) Prepared food intended for immediate consumption.
(Added to NRS by 1979, 431)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.2892 - Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.

For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.
(Added to NRS by 2013, 3736)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.290 - 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 a county 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.
(Added to NRS by 1967, 904)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.295 - 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 a county 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."
(Added to NRS by 1967, 904)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.300 - 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 a county of, gas, electricity and water when delivered to consumers through mains, lines or pipes.
(Added to NRS by 1967, 904)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.305 - 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 a county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.
(Added to NRS by 1967, 904)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.310 - Personal property used for performance of certain contracts on public works.

1. 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 a county of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1967.
2. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a contract on public works which was executed prior to May 1, 1981, or for which a binding bid was submitted before that date if the bid was afterward accepted.
(Added to NRS by 1967, 904; A 1981, 290, 1017)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.315 - Personal property used for performance of certain written contracts.

1. 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 a county of, tangible personal property used for the performance of a written contract entered into before July 1, 1967.
2. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction entered into before May 1, 1981.
3. There are exempted from the additional taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction of an improvement to real property, entered into before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional taxes.
4. There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract entered into before July 1, 2009.
(Added to NRS by 1967, 904; A 1981, 291, 1243; 1993, 1370; 2009, 2192, 2410; 2011, 2897; 2013, 3426; 2015, 2953)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.320 - 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 a county 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.
(Added to NRS by 1967, 905; A 1969, 534)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.321 - 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.
(Added to NRS by 1987, 821; A 2005, 1776)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.330 - Personal property sold 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.
(Added to NRS by 1967, 905; A 1995, 1440)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.3305 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

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, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes.
(Added to NRS by 1995, 1439)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.331 - Personal property loaned or donated 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.
(Added to NRS by 1987, 408)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.335 - 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.
(Added to NRS by 1967, 905)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.388 - Presumption of payment: Certificate of title for used manufactured home or used mobile home.

1. If a certificate of title 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; 2023, 40)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.643 - Credit or refund of tax for business within zone for economic development.

1. Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax paid under this chapter for all tangible personal property purchased in the conduct of its business for the period, not to exceed 5 years, stated in its agreement with the city or county, as the case may be, made under NRS 274.270, or until the person is no longer certified as a qualified business under that section, whichever occurs first.
2. Claims for credit or refund may be filed under this section only if:
(a) The city or county which designated the specially benefited zone has adopted an ordinance authorizing such claims; and
(b) This benefit is specified in the agreement made under NRS 274.270.
(Added to NRS by 1983, 1996)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.645 - Credit or refund for use tax: Reimbursement of vendor for sales tax.

No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to NRS 374.350, unless the person who paid the amount reimburses his or her vendor for the amount of the sales tax imposed upon his or her vendor with respect to the sale of the property and paid by the vendor to the county.
(Added to NRS by 1967, 916; A 1995, 1973; 2009, 2192; 2011, 2897; 2013, 3426, 3737)