reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.028 - "Project" defined.

"Project" means:
1. In a county whose population is 100,000 or more, street and highway construction, including, without limitation, the acquisition and improvement of any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights-of-way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition and improvement of all types of property therefor.
2. In a county whose population is less than 100,000, street and highway construction, maintenance or repair, or any combination thereof, including, without limitation, the acquisition, maintenance, repair and improvement of highway truck parking or any street, avenue, boulevard, alley, highway or other public right-of-way used for any vehicular traffic, and including a sidewalk designed primarily for use by pedestrians, and also, including, without limitation, grades, regrades, gravel, oiling, surfacing, macadamizing, paving, crosswalks, sidewalks, pedestrian rights-of-way, driveway approaches, curb cuts, curbs, gutters, culverts, catch basins, drains, sewers, manholes, inlets, outlets, retaining walls, bridges, overpasses, tunnels, underpasses, approaches, sprinkling facilities, artificial lights and lighting equipment, parkways, grade separators, traffic separators, and traffic control equipment, and all appurtenances and incidentals, or any combination thereof, including, without limitation, the acquisition, maintenance, repair and improvement of all types of property therefor.
(Added to NRS by 1997, 2968; A 2001, 1986; 2007, 663; 2019, 1263)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.030 - Imposition of tax in certain counties.

1. In any county for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on motor vehicle fuel, except aviation fuel and leaded racing fuel, sold in the county in an amount not to exceed 9 cents per gallon.
2. A tax imposed pursuant to this section is in addition to other motor vehicle fuel taxes imposed pursuant to the provisions of chapter 365 of NRS.
3. As used in this section:
(a) "Aviation fuel" has the meaning ascribed to it in NRS 365.015.
(b) "Leaded racing fuel" means motor vehicle fuel that contains lead and is produced for motor vehicles that are designed and built for racing and not for operation on a public highway.
(Added to NRS by 1965, 1265; A 1966, 50; 1979, 1022, 1746; 1981, 1715; 1989, 838, 1502; 1991, 39, 1904; 1997, 348; 2009, 860)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.060 - Effective date of tax imposed pursuant to NRS 373.030.

Any ordinance enacted pursuant to NRS 373.030 must provide that the county motor vehicle fuel tax will be imposed on the first day of the second calendar month following the enactment of the ordinance.
(Added to NRS by 1965, 1266; A 1989, 1502; 2009, 860)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.062 - Imposition of tax on diesel fuel in certain counties whose population is less than 100,000; rate; approval of board of county commissioners or voters; increases in the tax; effective date of the tax; exemption.

1. In a county whose population is less than 100,000 and for all or part of which a streets and highways plan has been adopted as a part of the master plan by the county or regional planning commission pursuant to NRS 278.150, the board may by ordinance impose a tax on special fuel that consists of diesel fuel sold in the county in an amount not to exceed 5 cents per gallon.
2. A board may not adopt an ordinance authorized by this section unless:
(a) The ordinance is approved by at least a two-thirds majority of the members of the board; or
(b) A question concerning the imposition of the tax pursuant to this section is first approved by a majority of the registered voters of the county voting upon the question, which the board may submit to the voters at any general election. The Committee on Local Government Finance shall annually provide to each city clerk, county clerk and district attorney in a county whose population is less than 100,000 forms for submitting a question to the registered voters of a county pursuant to this paragraph. Any question submitted to the registered voters of a county pursuant to this paragraph must be in the form most recently provided by the Committee on Local Government Finance.
3. A tax imposed pursuant to this section is in addition to other special fuel taxes imposed pursuant to the provisions of chapters 366 and 445C of NRS.
4. If an ordinance adopted pursuant to this section imposes the tax in an amount that is less than 5 cents per gallon, any increase in the amount of the tax must be approved in the manner set forth in subsection 2. Any such increase must not cause the amount of the tax authorized by this section to exceed 5 cents per gallon.
5. Except as otherwise provided in this subsection, any ordinance enacted pursuant to this section must provide that the tax authorized by this section, or any change in the amount of the tax, will become effective on the first day of the second calendar month following enactment of the ordinance imposing, or changing the amount of, the tax. An ordinance adopted pursuant to this section to impose the tax authorized by this section may not become effective earlier than January 1, 2020.
6. Any tax imposed pursuant to the provisions of this section does not apply to any sales or uses described in NRS 366.200, except to any sales or uses described in subsection 1 of that section of any diesel fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:
(a) As diesel fuel to which dye has been added pursuant to such law; and
(b) As diesel fuel to which dye has not been added pursuant to such law.
(Added to NRS by 2019, 1262)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.067 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Distribution and use of proceeds; temporary prohibition of penalties and interest; annual review.

1. Any ordinance that imposes a tax pursuant to:
(a) The provisions of paragraph (a) of subsection 1 of NRS 373.066 or paragraph (a) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.180.
(b) The provisions of paragraph (b) of subsection 1 of NRS 373.066 or paragraph (b) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.190.
(c) The provisions of paragraph (c) of subsection 1 of NRS 373.066 or paragraph (c) of subsection 1 of NRS 373.0663 must require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 365.192.
(d) Any of the provisions of paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 must, except as otherwise required by NRS 373.0675 and subsection 6 of NRS 373.140, require the allocation, disbursement and use in the county of the proceeds of that tax in the same proportions and manner as the allocation, disbursement and use in the county of the proceeds of the tax imposed pursuant to NRS 373.030.
2. Any ordinance adopted pursuant to NRS 373.066 or 373.0663 must:
(a) Include a provision prohibiting the imposition of any penalties and interest for the failure to make any payments of any tax imposed by the ordinance which become due within the initial 6 months after the ordinance becomes effective. This provision must apply only to taxes imposed pursuant to NRS 373.066 or 373.0663 and must not apply to any tax imposed pursuant to any other ordinance.
(b) Require the commission:
(1) To review, at a public meeting conducted after the provision of public notice and before the effective date of each annual increase imposed by the ordinance:
(I) The amount of that increase and the accuracy of its calculation;
(II) The amounts of any annual increases imposed by the ordinance in previous years and the revenue collected pursuant to those increases;
(III) Any improvements to the regional system of transportation resulting from revenue collected pursuant to any annual increases imposed by the ordinance in previous years; and
(IV) Any other information relevant to the effect of the annual increases on the public; and
(2) To submit to the board any information the commission receives suggesting that the annual increase should be adjusted.
(Added to NRS by 2009, 3054; A 2013, 3550, 3551, 3552; 2015, 2052, 2053, 2054, 2065, 2067)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.0675 - Taxes imposed pursuant to NRS 373.0663: Distribution of certain portion of proceeds to State Highway Fund for state highway projects in county in which tax collected.

Notwithstanding any other provision of law, money collected from the annual increases in the taxes authorized by paragraphs (e) and (g) to (j), inclusive, of subsection 1 of NRS 373.0663 and imposed by the ordinance after November 8, 2016, must be deposited with the State Treasurer to the credit of the State Highway Fund, accounted for separately in the State Highway Fund and used by the Department of Transportation only to finance projects for the construction, maintenance and repair of state highways in the county in which the tax is collected.
(Added to NRS by 2015, 2041)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.068 - Taxes imposed pursuant to NRS 373.066 or 373.0663: Exemptions; effect on other fuel taxes.

1. Any tax imposed pursuant to the provisions of:
(a) Paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.066 or paragraphs (a) to (f), inclusive, of subsection 1 of NRS 373.0663, does not apply to any fuel described in NRS 365.220 or 365.230.
(b) Paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (g) to (m), inclusive, of subsection 1 of NRS 373.0663, does not apply to any sales or uses described in NRS 366.200, except to any sales or uses described in subsection 1 of that section of any special fuel to which dye has not been added pursuant to federal law or the law of this State, of a type which is lawfully sold in this State both:
(1) As special fuel to which dye has been added pursuant to such law; and
(2) As special fuel to which dye has not been added pursuant to such law.
2. Each tax imposed pursuant to NRS 373.066 or 373.0663 is in addition to any other motor vehicle fuel taxes and special fuel taxes imposed pursuant to the provisions of this chapter and chapters 365, 366 and 445C of NRS, except that on the effective date of an ordinance adopted pursuant to:
(a) Paragraph (a) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (a) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(b) Paragraph (b) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (b) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(c) Paragraph (c) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (c) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(d) Paragraph (d) of subsection 1 of NRS 373.066, any tax increase imposed in that county pursuant to subparagraph (2) of paragraph (d) of subsection 1 of NRS 373.065 on the first day of the current fiscal year, and the authority to impose any additional tax increases in that county pursuant to that subparagraph on the first day of each subsequent fiscal year, expire by limitation.
(Added to NRS by 2009, 3055; A 2013, 3553, 3554, 3555, 3556, 3557, 3558; 2015, 2055, 2065, 2067)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.070 - Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.

1. Any fuel tax ordinance enacted under this chapter must include provisions in substance as follows:
(a) A provision imposing the additional excise tax and stating the amount of the tax per gallon of fuel.
(b) If the ordinance imposes a tax on motor vehicle fuel:
(1) Provisions identical to those contained in chapter 365 of NRS on the date of enactment of the ordinance, insofar as applicable, except that:
(I) The name of the county as taxing agency must be substituted for that of the State; and
(II) An additional supplier’s license is not required.
(2) A provision that all amendments to chapter 365 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the motor vehicle fuel tax ordinance of the county.
(c) If the ordinance imposes a tax on special fuel:
(1) Provisions identical to those contained in chapter 366 of NRS on the date of enactment of the ordinance, insofar as applicable and not inconsistent with this chapter, except that:
(I) The name of the county as taxing agency must be substituted for that of the State;
(II) An additional special fuel supplier’s license is not required;
(III) The ordinance must not include any provisions identical to NRS 366.175 other than the provisions relating to auditing; and
(IV) The ordinance must include provisions which carry out the requirements of paragraph (b) of subsection 1 of NRS 373.068 and which prohibit the refund of any tax paid on any taxable sales or uses described in that paragraph.
(2) A provision that all amendments to chapter 366 of NRS subsequent to the date of enactment of the ordinance, not inconsistent with this chapter, automatically become a part of the special fuel tax ordinance of the county.
(d) A provision that the county shall contract before the effective date of the county fuel tax ordinance with the Department to perform all functions incident to the administration or operation of the fuel tax ordinance of the county, including, if the ordinance is enacted pursuant to NRS 373.065, 373.066 or 373.0663, the calculation of each annual increase in the tax imposed pursuant to the ordinance.
2. The provisions of this section do not subject any county fuel taxes imposed pursuant to this chapter to the provisions of NRS 366.175 or any agreement made pursuant thereto, except for those provisions of NRS 366.175 and any agreement made pursuant thereto which relate to auditing. The administration, collection and distribution of any county fuel taxes imposed pursuant to this chapter do not affect, and are not affected by, the administration, collection and distribution of any fuel taxes under any agreement made pursuant to NRS 366.175.
(Added to NRS by 1965, 1266; A 1969, 1420; 1975, 1721; 1979, 1022; 1999, 1021; 2003, 949; 2009, 3059; 2013, 3551, 3552, 3559, 3560; 2015, 2065, 2067)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.075 - Mandatory provision of amendatory ordinance.

Any ordinance amending a fuel tax ordinance enacted pursuant to this chapter must include a provision in substance that the county shall amend the contract made under paragraph (d) of subsection 1 of NRS 373.070 by a contract made between the county and the State acting by and through the Department before the effective date of such amendatory ordinance, unless the county determines with the written concurrence of the commission that no such amendment of the contract is necessary or desirable.
(Added to NRS by 1969, 1420; A 1975, 1722; 2003, 949; 2009, 3060)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.080 - Transmittal to counties of taxes collected by Department; reimbursement for costs.

Except as otherwise provided in NRS 373.083, all fuel taxes collected during any month by the Department pursuant to a contract with a county must be transmitted each month by the Department to the county and the Department shall, in accordance with the terms of the contract, charge the county for the Department’s services specified in this section and in NRS 373.070, except that in the case of a fuel tax imposed pursuant to NRS 373.062, 373.065, 373.066 or 373.0663, the charge must not exceed 1 percent of the tax collected by the Department.
(Added to NRS by 1965, 1266; A 1971, 2088; 1975, 1722; 2005, 1155, 1720; 2009, 3060; A 2013, 3562; 2015, 2065, 2067; 2019, 1264)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.087 - Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion.

1. The Local Fuel Tax Fund is hereby created as an enterprise fund. The Department shall deposit in the Fund all fees collected by the Department pursuant to subsection 3 of NRS 373.083. The Director of the Department shall administer the Fund.
2. Money in the Fund must be invested as the money in other state funds is invested. The interest and income earned on the money in the Fund, after deducting any applicable charges, must be credited to the Fund. Claims against the Fund must be paid as other claims against the State are paid.
3. Money deposited in the Fund must only be expended:
(a) To administer the system established by the Department pursuant to NRS 373.083; and
(b) To reimburse a commission for any amounts paid by the commission pursuant to an intergovernmental agreement or contract entered into pursuant to subsection 4 of NRS 373.083.
4. The Director may maintain a reserve of not more than $500,000 in the Fund. The reserve must be accounted for separately in the Fund and must only be expended to administer the system established by the Department pursuant to NRS 373.083.
5. Any balance remaining in the Fund at the end of any fiscal year:
(a) Does not revert to the State General Fund; and
(b) Must be carried forward to the next fiscal year.
(Added to NRS by 2013, 3547; A 2013, 3548, 3550; 2015, 49, 2065, 2067; 2019, 1266)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.090 - Place of sale of fuel.

For the purpose of each tax imposed by an ordinance enacted pursuant to this chapter, fuel is sold at the place where it is delivered into a vehicle not belonging to the seller or into a stationary tank on the premises of the buyer.
(Added to NRS by 1965, 1266; A 1999, 1021; 2003, 949, 2919; 2009, 3060)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.100 - Redistribution of taxes, penalties and interest by Department.

The Department may redistribute any tax, penalty and interest distributed to a county other than the county entitled thereto, but no such redistribution may be made as to amounts originally distributed more than 6 months prior to the date on which the Department obtains knowledge of the improper distribution.
(Added to NRS by 1965, 1266; A 1975, 1722)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.110 - Distribution and use of net proceeds of taxes; regional street and highway fund.

All the net proceeds of any county fuel tax:
1. Imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must, except as otherwise provided in NRS 373.0675 and 373.119, be deposited by the county treasurer in a fund to be known as the regional street and highway fund in the county treasury, and disbursed only in accordance with the provisions of this chapter and chapter 277A of NRS. After July 1, 1975, the regional street and highway fund must be accounted for as a separate fund and not as a part of any other fund.
2. Imposed pursuant to the provisions of paragraph (a), (b) or (c) of subsection 1 of NRS 373.065, paragraph (a), (b) or (c) of subsection 1 of NRS 373.066 or paragraph (a), (b) or (c) of subsection 1 of NRS 373.0663 which are received by the county pursuant to NRS 373.080 must be allocated, disbursed and used as provided in the ordinance imposing the tax.
(Added to NRS by 1965, 1267; A 1975, 221; 1985, 647; 2003, 949; 2009, 863, 3060; 2013, 3562, 3563; 2015, 2056, 2057, 2065, 2067; 2019, 1266)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.119 - Use of certain collections from sale of fuel for boats; monthly reports by marinas.

1. Except to the extent pledged before July 1, 1985, and except as otherwise provided in NRS 373.0675, the board may use that portion of the revenue collected pursuant to the provisions of this chapter from any taxes imposed pursuant to the provisions of NRS 373.030 or 373.062, paragraph (d) of subsection 1 of NRS 373.065, paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.066 or paragraphs (d) to (m), inclusive, of subsection 1 of NRS 373.0663 that represents collections from the sale of fuel for use in boats at marinas in the county to make capital improvements or to conduct programs to encourage safety in boating. If the county does not control a body of water, where an improvement or program is appropriate, the board may contract with an appropriate person or governmental organization for the improvement or program.
2. Each marina shall report monthly to the Department the number of gallons of motor vehicle fuel sold for use in boats. The report must be made on or before the 25th day of each month for sales during the preceding month.
(Added to NRS by 1985, 646; A 2003, 950; 2009, 863, 3060; 2013, 3563, 3564; 2015, 2057, 2058, 2065, 2067; 2019, 1267)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.150 - Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.

1. Any city or town whose territory is not included wholly or in part in a regional plan for transportation established pursuant to NRS 277A.210 may receive a distribution in aid of an approved construction project from the regional street and highway fund, which must not exceed the amount allocated to such city or town pursuant to subsection 2.
2. The share of revenue from the county fuel tax allocated to a city or town pursuant to subsection 1 must be in the proportion which its total assessed valuation bears to the total assessed valuation of the entire county. Any amount so allocated which is not distributed currently in aid of an approved project must remain in the fund to the credit of that city or town.
(Added to NRS by 1965, 1268; A 1966, 54; 1977, 461; 1993, 2271; 1997, 348; 2009, 865, 3064)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.190 - Sale of revenue bonds.

The board, or a commission authorized to issue bonds or other securities pursuant to subsection 2 of NRS 373.131, is authorized to sell such bonds or other securities from time to time at public or private sale as the board or the commission, as the case may be, may determine.
(Added to NRS by 1965, 1269; A 1967, 230; 1969, 1599; 2011, 3321)
2023 Nevada Revised Statutes › Chapter 373 - County Taxes on Fuel › NRS 373.200 - Construction.

This chapter, without reference to other statutes except as herein provided, shall constitute full authority for the authorization and issuance of bonds hereunder. No other law, with regard to the authorization or issuance of bonds, that provides for an election, requires an approval, or in any way impedes or restricts the carrying out of the acts herein authorized to be done shall be construed as applying to any proceedings taken hereunder or acts done pursuant hereto.
(Added to NRS by 1965, 1269)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.015 - Legislative finding and declaration.

The Legislature, having carefully considered the needs of the public school system and the financial resources of the State of Nevada, and its several classes of local governments, finds and declares:
1. That sound principles of government require an increased contribution for the support of the public schools in this State.
2. That such an increase equitably should not and economically cannot be provided through an increase in the tax upon property.
3. That there is no other object of taxation, except retail sales, which is so generally distributed among the several school districts in proportion to their respective population and wealth as to be suitable for the imposition of a tax in each school district for the support of the public schools.
4. That it is therefore necessary to impose, in addition to the sales and use taxes enacted in 1955 to provide revenue for the State of Nevada, a separate tax upon the privilege of selling tangible personal property at retail in each county to provide revenue for the public schools in this State.
5. That in order to avoid imposing unfair competitive hardships upon merchants in the several counties, it is necessary that such additional tax be imposed:
(a) At the same rate in each county; and
(b) Upon tangible personal property purchased outside this State for use within the State.
6. That the imposition of such a tax at a mandatory and uniform rate throughout the counties of the State makes such tax a fair counterpart to the mandatory property tax levy which it is designed to supplement.
7. That the tax collected upon property purchased outside the State can best serve its purpose of supporting public schools if it is channeled to the several school districts through the State Education Fund.
8. That the convenience of the public and of retail merchants will best be served by imposing the local school support tax upon exactly the same transactions, requiring the same reports and making such tax parallel in all respects to the sales and use taxes.
(Added to NRS by 1967, 895; A 1987, 418; 2019, 4245)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.020 - Definitions.

As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 374.025 to 374.108, inclusive, have the meanings ascribed to them in those sections.
(Added to NRS by 1967, 895; A 1983, 445, 2059, 2065; 2003, 2822; 2005, 1775)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.030 - "Gross receipts" defined.

1. "Gross receipts" means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:
(a) The cost of the property sold. However, in accordance with such rules and regulations as the Department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his or her vendor for tax which the vendor is required to pay to the county or has paid the use tax with respect to the property, and has resold the property before making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his or her vendor with respect to the sale of the property.
(b) The cost of the materials used, labor or service cost, interest paid, losses or any other expense.
(c) The cost of transportation of the property before its sale to the purchaser.
2. The total amount of the sale or lease or rental price includes all of the following:
(a) Any services that are a part of the sale.
(b) All receipts, cash, credits and property of any kind.
(c) Any amount for which credit is allowed by the seller to the purchaser.
3. "Gross receipts" does not include any of the following:
(a) Cash discounts allowed and taken on sales.
(b) The sale price of property returned by customers when the full sale price is refunded either in cash or credit, but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.
(c) The price received for labor or services used in installing or applying the property sold.
(d) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.
(e) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.
4. For purposes of the sales tax, if the retailers establish to the satisfaction of the Department that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.
(Added to NRS by 1967, 895; A 1975, 1723; 1983, 2059; 1987, 903; 2001, 824)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.040 - "Occasional sale" defined.

1. "Occasional sale," includes:
(a) A sale of property not held or used by a seller in the course of an activity for which he or she is required to hold a seller’s permit, provided such sale is not one of a series of sales sufficient in number, scope and character to constitute an activity requiring the holding of a seller’s permit.
(b) Any transfer of all or substantially all the property held or used by a person in the course of such an activity when after such transfer the real or ultimate ownership of such property is substantially similar to that which existed before such transfer.
2. For the purposes of this section, stockholders, bondholders, partners or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity.
(Added to NRS by 1967, 896; A 1983, 2060; 2003, 2372)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.046 - "Person" defined.

"Person" includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but does not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.
(Added to NRS by 2005, 1775)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.050 - "Purchase" defined.

1. "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.
2. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.
3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
(Added to NRS by 1967, 897)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.055 - "Retail sale" and "sale at retail" defined.

1. "Retail sale" or "sale at retail" means a sale for any purpose other than resale in the regular course of business of tangible personal property.
2. The delivery in a county of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the county, is a retail sale in the county by the person making the delivery. The person making the delivery shall include the retail selling price of the property in his or her gross receipts.
(Added to NRS by 1967, 897; A 1999, 3204; 2003, 2372)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.060 - "Retailer" defined.

1. "Retailer" includes:
(a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others.
(b) Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption.
(c) Every person making more than two retail sales of tangible personal property during any 12-month period, including sales made in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy.
2. When the Department determines that it is necessary for the efficient administration of this chapter to regard any salespersons, representatives, peddlers or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors or employers, the Department may so regard them and may regard the dealers, distributors, supervisors or employers as retailers for purposes of this chapter.
3. A licensed optometrist or physician is a consumer of, and shall not be considered, a retailer within the provisions of this chapter, with respect to the ophthalmic materials used or furnished by him or her in the performance of his or her professional services in the diagnosis, treatment or correction of conditions of the human eye, including the adaptation of lenses or frames for the aid thereof.
(Added to NRS by 1967, 897; A 1975, 1724; 1977, 959; 1983, 2060; 1987, 2193; 2003, 2373)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.065 - "Sale" defined.

1. "Sale" means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.
2. "Transfer of possession," "lease," or "rental" includes only transactions found by the Department to be in lieu of a transfer of title, exchange or barter.
3. "Sale" includes:
(a) The producing, fabricating, processing, printing or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing or imprinting.
(b) The furnishing and distributing of tangible personal property for a consideration by social clubs and fraternal organizations to their members or others.
(c) The furnishing, preparing, or serving for a consideration of food, meals or drinks, but does not include 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 a retailer.
(d) A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price.
(e) A transfer for a consideration of the title or possession of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication.
(Added to NRS by 1967, 898; A 1975, 1725; 2013, 3736)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.070 - "Sales price" defined.

1. "Sales price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following:
(a) The cost of the property sold.
(b) The cost of the materials used, labor or service cost, interest charged, losses, or any other expenses.
(c) The cost of transportation of the property before its purchase.
2. The total amount for which property is sold includes all of the following:
(a) Any services that are a part of the sale.
(b) Any amount for which credit is given to the purchaser by the seller.
3. "Sales price" does not include any of the following:
(a) Cash discounts allowed and taken on sales.
(b) The amount charged for property returned by customers when the entire amount charged therefor is refunded in cash or credit, except that this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.
(c) The amount charged for labor or services rendered in installing or applying the property sold.
(d) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.
(e) The amount of any tax imposed by the State of Nevada upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer.
(f) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle or vessel which is taken in trade on the purchase of another vehicle or vessel.
(Added to NRS by 1967, 898; A 1983, 2061; 1985, 1119, 1988; 2003, 2374, 2822; 2005, 2491)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.085 - "Storage" and "use": Exclusion.

"Storage" and "use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the State for use thereafter solely outside the State, or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into, other tangible personal property to be transported outside the State and thereafter used solely outside the State.
(Added to NRS by 1967, 899; A 1999, 3204; 2003, 2374; 2005, 1776)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.108 - "Vessel" defined.

1. Except as otherwise provided in subsection 2, "vessel" means every description of watercraft used or capable of being used as a means of transportation on water.
2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane.
(Added to NRS by 2003, 2822)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.110 - Imposition and rate.

For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.
(Added to NRS by 1967, 899; A 1981, 290; 1991, 2293)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.111 - Additional amount.

In addition to the amount of tax imposed pursuant to NRS 374.110, for the privilege of selling tangible personal property at retail an additional amount of tax is hereby imposed upon all retailers at the rate of 0.35 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.
(Added to NRS by 2009, 2191; A 2011, 2897; 2013, 3426; 2015, 2953)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.120 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.

1. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.
2. Any person violating any provision of this section is guilty of a misdemeanor.
(Added to NRS by 1967, 899)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.125 - Display of tax separately from price.

The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale.
(Added to NRS by 1967, 899; A 1975, 1725)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.128 - Provisions required in certain purchasing contracts of State or political subdivision.

1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who:
(a) Sells tangible personal property in this State; and
(b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200,
the contract must include a provision requiring the person to obtain a permit pursuant to NRS 360.5971 or to register pursuant to NRS 360B.200, and to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in any county in this State. For the purposes of a permit obtained pursuant to NRS 360.5971, the person shall be deemed to have a place of business in each county in this State, but shall pay the fee for a single permit.
2. The Department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.
(Added to NRS by 2001, 1715; A 2003, 2375; 2005, 1778; 2021, 2012)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.160 - Presumption of taxability; purchase for resale; sale by drop shipment.

1. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it is presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail 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 sale is not a sale at retail 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, 900; A 2007, 2314; 2011, 2759; 2021, 2012)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.170 - 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, 901; A 1975, 1726; 2003, 2376; 2005, 1778; 2007, 2314)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.175 - Liability of purchaser who gives and seller who takes resale certificate.

1. If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business:
(a) The use is taxable to the purchaser as of the time the property is first so used by the purchaser, and the sales price of the property to the purchaser is the measure of the tax. 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 include in his or her gross receipts the amount of the rental charged rather than the sales price of the property to the purchaser.
(b) The seller is liable for the sales tax with respect to the sale of the property to the purchaser only if:
(1) There is an unsatisfied use tax liability pursuant to paragraph (a); and
(2) The seller fraudulently failed to collect the tax or solicited the purchaser to provide the resale certificate unlawfully.
2. As used in this section, "seller" includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a seller who is registered pursuant to NRS 360B.200.
(Added to NRS by 1967, 901; A 2007, 2315)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.180 - Improper use of resale certificate; penalty.

Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor.
(Added to NRS by 1967, 901)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.185 - 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, 901)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.190 - Imposition and rate.

1. An 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 2.25 percent of the sales price of the property.
2. The 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 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293)