reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.347 - 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, 2362; A 2005, 1778; 2007, 2312; 2011, 2756)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.348 - 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 372.326, 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 372.326 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, 1438)—(Substituted in revision for NRS 372.343)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.350 - 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 were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale.
[67.1:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.355 - Date tax due.

Except as otherwise provided in NRS 372.380 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 1979, 415; A 1981, 287; 2003, 2365; 2005, 1755, 1778)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.360 - Return: Filing requirements; combination with certain other 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 374 of NRS.
2. For purposes of:
(a) The sales tax, a return must be filed by each seller.
(b) The use tax, a return must be filed by each retailer maintaining a place of business in the State and by each 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 1979, 416; A 1981, 287; 2003, 2366; 2005, 1778; 2011, 2757)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.366 - 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, 2362; A 2005, 1778)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.370 - 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 372.355, a taxpayer may deduct and withhold from the taxes otherwise due from him or her 0.25 percent of those taxes 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 1979, 416; A 1981, 288; 1991, 2293; 2003, 2367; 2003, 20th Special Session, 21; 2005, 1778; 2008, 25th Special Session, 20; 2009, 2097)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.375 - 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 1979, 416; A 2003, 2368; 2005, 1778; 2011, 2758)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.380 - 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 State 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 1979, 416; A 1981, 288, 909; 2003, 2368; 2005, 1778; 2007, 389)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.383 - 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 372.316.
(Added to NRS by 1989, 960; A 1993, 1578; 2001, 2601; 2017, 3620; 2023, 40)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.390 - 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 1979, 416)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.510 - 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 the case of persons who are 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 provided 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 1979, 420; A 1981, 289, 909; 1985, 1179; 2007, 389)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.630 - 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 certify to the State Board of Examiners 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 State Board of Examiners, 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 sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255, inclusive, must be credited or refunded by the State to the purchaser, subject to the requirements of NRS 360.236.
(Added to NRS by 1979, 426; A 2009, 67)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.635 - Limitations on claims for refund or credit.

Except as otherwise provided in NRS 360.235, 360.395 and 372.368:
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 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax.

No credit or refund of any amount paid pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempt under section 67 of the Sales and Use Tax Act, 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 State.
(Added to NRS by 1979, 427)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.660 - Payment of interest on overpayments.

Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
(Added to NRS by 1979, 427; A 1981, 290; 1999, 2495; 2007, 913)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.670 - Injunction or other process to prevent collection of tax prohibited.

No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.
(Added to NRS by 1979, 428)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.680 - Action for refund: Time to sue; venue of action; waiver.

1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this State where the claimant resides or maintains his or her principal place of business or a county in which any relevant proceedings were conducted by the Department, for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the time specified constitutes a waiver of any demand against the State on account of alleged overpayments.
(Added to NRS by 1979, 428; A 1999, 2495)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.685 - Right of appeal on failure of Department to mail notice of action on claim.

If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may, within 45 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(Added to NRS by 1979, 428; A 1999, 2495)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.690 - Judgment for plaintiff: Credits; refund of balance.

1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:
(a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter.
(b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.
2. The balance of the judgment must be refunded to the plaintiff.
(Added to NRS by 1979, 428; A 2005, 1775)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.695 - Allowance of interest.

In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the Department.
(Added to NRS by 1979, 429; A 2011, 3144)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.700 - Standing to recover.

A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount.
(Added to NRS by 1979, 429)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.705 - Action to recover erroneous refund: Authority of Department.

The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.
(Added to NRS by 1979, 429; A 1999, 2495)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.715 - Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.

The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 1979, 429)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.720 - Cancellation of illegal determination: Procedure; limitation.

1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Department, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 1979, 429)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.724 - Applicability to certain retailers; construction of certain terms.

1. The provisions of this chapter relating to:
(a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with this State to satisfy the requirements of the United States Constitution.
(b) The collection and remittance of the use tax apply to every retailer whose activities have a sufficient nexus with this State to satisfy the requirements of the United States Constitution.
2. In administering the provisions of this chapter, the Department shall construe the terms "seller," "retailer" and "retailer maintaining a place of business in this State" in accordance with the provisions of subsection 1.
(Added to NRS by 2011, 2755)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7247 - Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms.

1. Except as otherwise provided in this section, it is presumed that the provisions of this chapter relating to:
(a) The imposition, collection and remittance of the sales tax; and
(b) The collection and remittance of the use tax,
apply to every retailer who enters into an agreement with a resident of this State under which the resident, for a commission or other consideration based upon the sale of tangible personal property by the retailer, directly or indirectly refers potential customers, whether by a link on an Internet website or otherwise, to the retailer, if the cumulative gross receipts from sales by the retailer to customers in this State who are referred to the retailer by all residents with this type of an agreement with the retailer is in excess of $10,000 during the preceding four quarterly periods ending on the last day of March, June, September and December.
2. A retailer may rebut the presumption set forth in subsection 1 by providing proof satisfactory to the Department that each resident with whom the retailer has an agreement did not engage in any activity in this State that was significantly associated with the retailer’s ability to establish or maintain a market in this State for the retailer’s products or services during the preceding four quarterly periods ending on the last day of March, June, September and December. Such proof may consist of the sworn written statements of each resident with whom the retailer has an agreement stating that the resident did not engage in any solicitation in this State on behalf of the retailer during the preceding four quarterly periods ending on the last day of March, June, September and December, if the statements were obtained from each resident and provided to the Department in good faith.
3. In administering the provisions of this chapter, the Department shall construe the terms "seller," "retailer" and "retailer maintaining a place of business in this State" in accordance with the provisions of this section.
(Added to NRS by 2015, 1018)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7261 - Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]

1. In administering the provisions of this chapter:
(a) The Department shall calculate the amount of tax imposed on tangible personal property purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft as follows:
(1) If the tangible personal property is purchased by a business for use in the performance of a contract, the business is deemed the consumer of the tangible personal property and the sales tax must be paid by the business on the sales price of the tangible personal property to the business.
(2) If the tangible personal property is purchased by a business for use in the performance of a contract and the sales tax is not paid because the vendor did not have a valid seller’s permit, or because the resale certificate was properly presented, or for any other reason, the use tax must be imposed based on the sales price of the tangible personal property to the business.
(b) Any tangible personal property purchased by a business for use in the performance of a contract is deemed to have been purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft.
2. As used in this section:
(a) "Aircraft" has the meaning ascribed to it in paragraph (a) of subsection 12 of NRS 360.753.
(b) "Component of an aircraft" has the meaning ascribed to it in paragraph (b) of subsection 12 of NRS 360.753.
(c) "Contract" means any contract for the ownership, operation, manufacture, service, maintenance, testing, repair, overhaul or assembly of an aircraft or any component of an aircraft entered into by a business.
(Added to NRS by 2015, 2332)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7263 - Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.

In administering the provisions of NRS 372.335, the Department shall apply the exemption for the sale of tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include:
1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the Department of Motor Vehicles pursuant to subsection 1 of NRS 482.3955;
2. The sale of farm machinery and equipment, as defined in NRS 372.281, to a nonresident who submits proof to the vendor that the farm machinery and equipment will be delivered out of State not later than 15 days after the sale; and
3. The sale of a vessel to a nonresident who submits proof to the vendor that the vessel will be delivered out of State not later than 15 days after the sale.
(Added to NRS by 1997, 180; A 2001, 823, 2601; 2003, 2368, 2821; 2005, 2485, 2486)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7265 - Calculation of tax imposed on retail sale of large appliances.

1. In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the retail sale of large appliances as follows:
(a) If the large appliance is sold separately or with installation or replacement services, or any combination thereof, the sales tax must be applied to the retail sales price of the large appliance to the customer. The sales tax does not apply to charges for or associated with installation and replacement if those charges are stated separately on the sales receipt or in the contract of sale.
(b) If the large appliance is sold as a constituent part of a contract for the construction or refurbishment of an improvement to real property or a mobile home, the sales tax must be paid by the contractor on the sales price of the large appliance to the contractor.
2. As used in this section:
(a) "Contract for the construction or refurbishment of an improvement to real property" means a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home, including the remodeling, altering or repairing of an improvement to real property or a mobile home. The term does not include the sale, delivery, installation or replacement of one or more large appliances not included in a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home.
(b) "Large appliance" includes, without limitation, a washing machine, dryer, range, stove, oven, dishwasher, refrigerator, freezer, ice maker and hot water dispenser.
(c) "Replacement" means the removal of an old large appliance and the installation of a new large appliance.
(Added to NRS by 1997, 912)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7273 - Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.

In administering the provisions of this chapter, the Department shall consider the intent of the Legislature as hereby expressed that:
1. 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 is not being furnished, prepared or served for consideration within the meaning of paragraph (c) of subsection 3 of NRS 372.060; and
2. For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any such food, meals or nonalcoholic drinks does not lose its tax-exempt status as food for human consumption as the result of being provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer.
(Added to NRS by 2013, 3735)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7275 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

In its administration of the use tax imposed by NRS 372.185, the Department shall not consider the storage, use or other consumption in this State of tangible personal property which:
1. Does not have significant value; and
2. Is acquired free of charge at a convention, trade show or other public event.
(Added to NRS by 2005, 2485; A 2007, 2313)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7283 - Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

In administering the provisions of NRS 372.325, the Department shall apply the exemption for the sale of tangible personal property to the State of Nevada, its unincorporated agencies and instrumentalities, to include:
1. All tangible personal property that is transferred for use by a state entity in accordance with an agreement executed pursuant to NRS 353.500 to 353.630, inclusive; and
2. Any type of motor vehicle that is transferred for use by a state entity or a county, city, district or other local entity, whether by sale or lease and regardless of whether title to the vehicle passes to the state or local entity at any time during the use of the vehicle.
(Added to NRS by 2001, 2481; A 2003, 1202)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7285 - Application of NRS 372.325 to sale of certain medical devices to governmental entities.

1. In administering the provisions of NRS 372.325, the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to that section without regard to whether the person using the medical device or the governmental entity that purchased the device is deemed to be the holder of title to the device if:
(a) The medical device was ordered or prescribed by a provider of health care, within his or her scope of practice, for use by the person to whom it is provided;
(b) The medical device is covered by Medicaid or Medicare; and
(c) The purchase of the medical device is made pursuant to a contract between the governmental entity that purchases the medical device and the person who sells the medical device to the governmental entity.
2. As used in this section:
(a) "Medicaid" means the program established pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to provide assistance for part or all of the cost of medical care rendered on behalf of indigent persons.
(b) "Medicare" means the program of health insurance for aged persons and persons with disabilities established pursuant to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq.
(c) "Provider of health care" means a physician or physician assistant licensed pursuant to chapter 630, 630A or 633 of NRS, perfusionist, dentist, licensed nurse, dispensing optician, optometrist, practitioner of respiratory care, registered physical therapist, podiatric physician, licensed psychologist, licensed audiologist, licensed speech-language pathologist, licensed hearing aid specialist, licensed marriage and family therapist, licensed clinical professional counselor, chiropractic physician, naprapath, licensed dietitian or doctor of Oriental medicine in any form.
(Added to NRS by 2001, 1294; A 2007, 3083; 2009, 2995; 2011, 1519; 2019, 137; 2023, 1702)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7287 - Application of NRS 372.326 to transfer of motor vehicle.

In administering the provisions of NRS 372.326, the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational purposes to include any type of motor vehicle that is transferred for use by such a nonprofit organization, whether by sale or lease and regardless of whether title to the vehicle passes to the nonprofit organization at any time during the use of the vehicle.
(Added to NRS by 2005, 692)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.729 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.

In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more proofs by a photographer to a customer as a sale of tangible personal property but rather as part of the rendition of the photographer’s service, whether or not a separate charge is made for furnishing the proof.
(Added to NRS by 1999, 1262)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7293 - Circumstances under which veterinarian is considered consumer of tangible personal property.

1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services in the practice of veterinary medicine.
2. As used in this section:
(a) "Licensed veterinarian" means:
(1) A person who holds a license to engage in the practice of veterinary medicine issued pursuant to chapter 638 of NRS; and
(2) An office, clinic or facility through which a licensed veterinarian engages in his or her practice.
(b) "Practice of veterinary medicine" has the meaning ascribed to it in NRS 638.008.
(Added to NRS by 2017, 1013)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7297 - "Feminine hygiene product" construed. [Effective through December 31, 2028.]

In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283, the Department shall construe the term "feminine hygiene product" to mean a sanitary napkin or tampon.
(Added to NRS by 2017, 2542)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.7299 - Diaper" construed. [Effective January 1, 2025, through December 31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election.]

In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283, the Department shall construe the term "diaper" to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable diaper.
(Added to NRS by 2023, 2588, effective January 1, 2025, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.730 - Employment of accountants, investigators and other persons; delegation of authority.

The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its representatives to conduct hearings, adopt regulations or perform any other duties imposed by this chapter.
(Added to NRS by 1979, 429)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.733 - Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

1. Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in this State which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in a Nevada edition or section of a national publication, must be regarded, for the purposes set forth in subsection 2 only, as the agent of the person or entity placing the advertisement, and as a retailer maintaining a place of business in this State.
2. The agency created by this section is solely for the purpose of the proper administration of this chapter, to prevent evasion of the use tax and the duty to collect the use tax, and to provide a presence in Nevada for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in this State. The agent has no responsibility to report, or liability to pay, any tax imposed under this chapter and is not restricted by the provisions of this chapter from accepting advertisements from advertisers or sellers who do not otherwise maintain a place of business in this State.
(Added to NRS by 1989, 1507)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.734 - Certain broadcasting activities not taxable transactions.

In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of transmitting radio, television, cable television, video or data signals, including the transmission of news or information by video or data signal, the transmission of signals from one broadcaster to another and from a broadcaster to a member of the public and including the production and airing of any form of speech or broadcast by radio or television, whether or not compensation is provided to the broadcaster in connection therewith, to be transactions that are taxable pursuant to the provisions of this chapter.
(Added to NRS by 1993, 2744; A 2007, 1390)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.735 - Records to be kept by sellers, retailers and others.

1. Every seller, every retailer, and every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer shall keep records, receipts, invoices and other pertinent papers in such form as the Department may require.
2. Every seller, retailer or person who files the returns required under this chapter shall keep the records for not less than 4 years from their making unless the Department in writing sooner authorizes their destruction.
3. Every seller, retailer or person who fails to file the returns required under this chapter shall keep the records for not less than 8 years from their making unless the Department in writing sooner authorizes their destruction.
(Added to NRS by 1979, 430)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.740 - Examinations and investigations; payment of expenses for examination of records outside State.

1. The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person to verify the accuracy of any return made, or, if no return is made by the person, to ascertain and determine the amount required to be paid.
2. Any person selling or purchasing tangible personal property in this State who:
(a) Is required to:
(1) Obtain a permit pursuant to NRS 360.5971 or register pursuant to NRS 360B.200; or
(2) File a return pursuant to subsection 2 of NRS 372.360; and
(b) Keeps outside of this State his or her records, receipts, invoices and other documents relating to sales the person has made or the use tax due this State,
shall pay to the Department an amount equal to the allowance provided for state officers and employees generally while traveling outside of the State for each day or fraction thereof during which an employee of the Department is engaged in examining those documents, plus any other actual expenses incurred by the employee while he or she is absent from his or her regular place of employment to examine those documents.
(Added to NRS by 1979, 430; A 1989, 392; 1993, 101; 2003, 2369; 2005, 1778; 2021, 2011)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.745 - Reports for administering use tax: Filing; contents.

In its administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report must:
1. Be filed when the Department requires.
2. Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the Department may require.
(Added to NRS by 1979, 430)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.746 - Definitions.

As used in NRS 372.746 to 372.754, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372.747, 372.748 and 372.749 have the meanings ascribed to them in those sections.
(Added to NRS by 2019, 3683)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.747 - "Affiliate" defined.

"Affiliate" means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person directly or indirectly owns, controls, holds with the power to vote or holds proxies representing 10 percent or more of the voting securities of any other person. This presumption may be rebutted by a showing that control does not exist in fact.
(Added to NRS by 2019, 3683)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.749 - "Marketplace seller" defined.

"Marketplace seller" means:
1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such marketplace; or
2. A seller who makes retail sales resulting from a referral by a referrer, even if such seller would not have been required to collect and remit the sales tax or use tax had the sale not been made through such referrer.
(Added to NRS by 2019, 3684)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.752 - Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator.

1. In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if:
(a) The marketplace facilitator provides proof satisfactory to the Department that the marketplace facilitator has made a reasonable effort to obtain accurate information from the marketplace seller about the retail sale; and
(b) The failure to collect and remit the correct tax on the retail sale was due to incorrect information provided to the marketplace facilitator by the marketplace seller.
2. Except as otherwise provided in subsection 3, in administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by this chapter which is attributable to a retail sale made or facilitated on behalf of a marketplace seller who is not an affiliate of the marketplace facilitator if the marketplace facilitator provides proof satisfactory to the Department that:
(a) The retail sale was made before January 1, 2021;
(b) The retail sale was made through a marketplace of the marketplace facilitator; and
(c) The failure to collect the sales tax or use tax was due to an error other than an error in sourcing the retail sale.
3. The relief from liability provided pursuant to subsection 2 for the 2019 and 2020 calendar year, respectively, shall not exceed 5 percent of the total sales and use tax owed for the calendar year on the cumulative gross receipts of the marketplace facilitator from retail sales made or facilitated by the marketplace facilitator for one or more marketplace sellers to customers in this State.
4. If a marketplace facilitator is relieved of liability for the collection and remittance of any amount of the sales tax or use tax pursuant to subsection 1, the marketplace seller or purchaser, as applicable, is liable for the payment of such uncollected, unpaid or unremitted tax.
5. To the extent that a marketplace facilitator is relieved of liability for the collection and remittance of any tax pursuant to subsections 2 and 3, the marketplace seller for whom the marketplace facilitator made or facilitated the retail sale giving rise to the tax is also relieved of such liability.
6. Nothing in this section shall be construed to relieve any person of liability for collecting but failing to remit to the Department any tax imposed by this chapter.
(Added to NRS by 2019, 3685)