reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.180 - Waiver of penalties accruing before transfer of vehicle.

If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of the governmental services tax accrued before the transfer of the vehicle, and that the transferee was not cognizant of the nonpayment of the governmental services tax for the current or prior years, and the whereabouts of the transferor or record owner are unknown, the Department may waive payment of the penalties upon payment of the governmental services taxes due.
(Added to NRS by 1963, 1121; A 2001, 294)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.190 - Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale.

1. Every governmental services tax and any penalty added thereto constitute a lien upon the vehicle for which due from the date on which the tax becomes due.
2. The Department may collect the tax and any penalty by seizure and sale of the vehicle or, if the Department determines that it is impractical to seize and sell the vehicle, the Nevada Highway Patrol shall remove the registration certificate and license plate or plates from the vehicle and retain the certificate and plate or plates until the governmental services tax and any penalty are paid.
3. The seizure and sale must be conducted by the Department in the same manner as is provided by law for the seizure and sale of personal property for the collection of taxes due on personal property.
(Added to NRS by 1963, 1121; A 1969, 186; 2001, 295; 2005, 989)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.200 - Notice to legal owner before sale of vehicle.

If the records of the Department indicate that the registered owner of a vehicle seized is not the legal owner thereof, the Department shall, before selling the vehicle, give notice to the legal owner of the vehicle. The notice shall be given by registered or certified mail addressed to the legal owner at his or her last known address as shown by the records of the Department at least 10 days prior to the sale.
(Added to NRS by 1963, 1121; A 1969, 95)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.210 - Payment of tax, penalties and costs by legal owner before sale; return of vehicle.

At any time before the sale, the legal owner of the vehicle to be sold may pay the Department the full amount of the delinquent tax and penalty, plus any costs incurred by the Department in arranging for the sale. In this event the sale shall not be held, and the Department shall return the vehicle seized to the person entitled to its possession.
(Added to NRS by 1963, 1121)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.220 - Refund of tax or penalty erroneously collected.

If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.
(Added to NRS by 1963, 1121; A 2001, 295)
2023 Nevada Revised Statutes › Chapter 371 - Governmental Services Tax › NRS 371.230 - Deposit of money collected to credit of Motor Vehicle Fund.

Except as otherwise provided in NRS 371.1035, 482.180, 482.181 and 482.182, money collected by the Department for governmental services taxes and penalties pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund.
(Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299; 1997, 3288; 2001, 295; 2001 Special Session, 140, 159; 2009, 2191)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.025 - "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 Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the State 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 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 Tax Commission 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.
[12:397:1955]—(Amended in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2494.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.035 - "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 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.
[18.1:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.040 - "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 shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.
[3:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.045 - "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.
[10:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.050 - "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 this State 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 this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.
[6:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.055 - "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 Tax Commission determines that it is necessary for the efficient administration of this chapter to regard any salesmen, 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 Tax Commission 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 and surgeon 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 in the performance of his 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.
[15:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.060 - "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 Tax Commission 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.
(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.
[5:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.065 - "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 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 either 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 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.
[11:397:1955]—(Amended in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.080 - "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.
[9:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.102 - "Vehicle" defined.

"Vehicle" has the meaning ascribed to it in NRS 482.135.
[18.2:397:1955]—(Added in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.105 - 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 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955.
[19:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.115 - 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.
[21:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.120 - 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 1979, 412)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.123 - 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 this State. For the purposes of a permit obtained pursuant to NRS 360.5971, the person shall be deemed to have a single place of business in this State.
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, 1714; A 2003, 2364; 2005, 1778; 2021, 2009)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.155 - 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 1979, 413; A 2007, 2310; 2011, 2755; 2021, 2010)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.165 - 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 1979, 413; A 2003, 2365; 2005, 1778; 2007, 2311)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.170 - 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 him or her, 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 him or her.
(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 1979, 413; A 2007, 2311)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.175 - 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 1979, 414)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.180 - 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 1979, 414)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.185 - Imposition and rate.

1. An excise tax is hereby imposed on the storage, use or other consumption in this State of tangible personal property purchased from any retailer on or after July 1, 1955, for storage, use or other consumption in this State at the rate of 2 percent of the sales price of the property.
2. The tax is imposed with respect to all property which was acquired out of state in a transaction that would have been a taxable sale if it had occurred within this State.
[34:397:1955]—(Amended in 1986. Proposed by the 1985 Legislature; adopted by the people at the 1986 general election, effective January 1, 1987. See Statutes of Nevada 1985, p. 1563.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.190 - Liability for tax; extinguishment of liability.

Every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to this State, except that a receipt from a retailer maintaining a place of business in this State or from a retailer who is authorized by the Tax Commission, under such rules and regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in this State, given to the purchaser pursuant to NRS 372.195 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
[35:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.195 - Collection by retailer; purchaser’s receipt.

Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use or other consumption in this State, not exempted under NRS 372.260 to 372.350, inclusive, shall, at the time of making the sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time the storage, use or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the Tax Commission.
[36:397:1955]—(NRS A 2019, 1394)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful.

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded.
[38:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.220 - Registration of retailers; registration of certain businesses when obtaining state business license.

1. Every retailer who sells tangible personal property for storage, use or other consumption in this State shall register with the Department and give:
(a) The name and address of all agents operating in this State.
(b) The location of all distribution or sales houses or offices or other places of business in this State.
(c) Such other information as the Department may require.
2. Every business that purchases tangible personal property for storage, use or other consumption in this State shall, at the time the business obtains a state business license pursuant to chapter 76 of NRS, register with the Department on a form prescribed by the Department. As used in this section, "business" has the meaning ascribed to it in NRS 76.020.
(Added to NRS by 1979, 414; A 2003, 20th Special Session, 20; 2009, 2051)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment.

1. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold by any person for delivery in this State is sold for storage, use or other consumption in this State until the contrary is established. The burden of proving the contrary is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser:
(a) Is engaged in the business of selling tangible personal property;
(b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 360.5973; and
(c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.
2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the property is sold for storage, use or other consumption in this State if:
(a) The third-party vendor:
(1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or
(2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and
(b) His or her customer:
(1) Is engaged in the business of selling tangible personal property; and
(2) Is selling the property in the regular course of business.
(Added to NRS by 1979, 414; A 2007, 2311; 2011, 2756; 2021, 2010)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.235 - 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 1979, 415; A 2003, 2365; 2005, 1778; 2007, 2312)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale.

If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of business, the storage or use is taxable as of the time the property is first so stored or used. If the sole use of the property, other than retention, demonstration or display in the regular course of business, is the rental of the property while holding it for sale, the purchaser may elect to pay the tax on the use measured by the amount of the rental charged rather than the sales price of the property to him or her.
(Added to NRS by 1979, 415)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.245 - 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 1979, 415)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.250 - Presumption of purchase for use in this State.

It is presumed that tangible personal property shipped or brought to this State by the purchaser on or after July 1, 1979, was purchased from a retailer on or after July 1, 1979, for storage, use or other consumption in this State.
(Added to NRS by 1979, 415)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

1. Except as otherwise provided in NRS 372.258, on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of this State was purchased from a retailer for storage, use or other consumption in this State and stored, used or otherwise consumed in this State.
2. This presumption may be controverted by:
(a) A statement in writing, signed by the purchaser or his or her authorized representative, and retained by the vendor, that the property was purchased for use at a designated point or points outside this State.
(b) Other evidence satisfactory to the Department that the property was not purchased for storage, use or other consumption in this State.
(Added to NRS by 1979, 415; A 1999, 943)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.258 - Presumption that certain property delivered outside this State was not purchased for use in this State.

1. It is presumed that tangible personal property delivered outside this State to a purchaser was not purchased from a retailer for storage, use or other consumption in this State if the property:
(a) Was first used in interstate or foreign commerce outside this State; and
(b) Is used continuously in interstate or foreign commerce, but not exclusively in this State, for at least 12 months after the date that the property was first used pursuant to paragraph (a).
2. As used in this section:
(a) "Interstate or foreign commerce" means the transportation of passengers or property between:
(1) A point in one state and a point in:
(I) Another state;
(II) A possession or territory of the United States; or
(III) A foreign country; or
(2) Points in the same state when such transportation consists of one or more segments of transportation that immediately follow movement of the property into the state from a point beyond its borders or immediately precede movement of the property from within the state to a point outside its borders.
(b) "State" includes the District of Columbia.
(Added to NRS by 1999, 943)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.260 - "Exempted from the taxes imposed by this chapter" defined.

"Exempted from the taxes imposed by this chapter," as used in NRS 372.260 to 372.350, inclusive, means exempted from the computation of the amount of taxes imposed.
[48:397:1955]—(NRS A 2019, 1394)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.265 - Constitutional and statutory exemptions.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State.
[49:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.275 - Fuel used to propel motor vehicle.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in this State of, any combustible gas, liquid or material of a kind used in an internal or combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.
[55:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.280 - Animals and plants intended for human consumption; feed; fertilizer.

There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption.
2. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
3. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
4. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business.
[56:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.281 - Farm machinery and equipment.

1. There are exempted from the taxes imposed by this Act the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment.
2. As used in this section:
(a) "Farm machinery and equipment" means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or a part used in the repair or maintenance of farm machinery and equipment. The term does not include:
(1) A vehicle required to be registered pursuant to the provisions of chapter 482 or 706 of NRS; or
(2) Machinery or equipment only incidentally employed for agricultural purposes.
(b) "Farm tractor" means a motor vehicle designed and used primarily for drawing an implement of husbandry.
(c) "Implement of husbandry" means a vehicle that is designed, adapted or used for agricultural purposes, including, without limitation, a plow, machine for mowing, hay baler, combine, piece of equipment used to stack hay, till, harvest, handle agricultural commodities or apply fertilizers, or other heavy, movable equipment designed, adapted or used for agricultural purposes.
[55.5:397:1955]—(Added in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.282 - Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.

There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
1. Durable medical equipment;
2. Mobility enhancing equipment; and
3. Oxygen delivery equipment,
prescribed for human use by a licensed provider of health care acting within his or her scope of practice.
(Added to NRS by 2019, 1394)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.284 - Food for human consumption.

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption.
2. "Food for human consumption" does not include:
(a) Alcoholic beverages.
(b) Pet foods.
(c) Tonics and vitamins.
(d) Prepared food intended for immediate consumption.
[56.2:397:1955]—(Added in 1979. Proposed by the 1979 Legislature; adopted by the people at a special election on June 5, 1979, effective July 1, 1979. See Statutes of Nevada 1979, p. 409.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.285 - Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school.
[57:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.287 - Textbooks sold within Nevada System of Higher Education.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within the University of Nevada System.
[63.1:397:1955]—(Added in 1991. Proposed by the 1989 Legislature; adopted by the people at the 1990 general election, effective January 1, 1991. See Statutes of Nevada 1989, p. 821.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.290 - Containers.

1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in this State of:
(a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container.
(b) Containers when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this chapter.
(c) Returnable containers when sold with the contents in connection with a retail sale of the contents or when resold for refilling.
2. As used in this section the term "returnable containers" means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are "nonreturnable containers."
[58:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.300 - Domestic fuels.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in this State of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.
[59.1:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.305 - Personal property used for performance of contract on public works executed before July 1, 1955.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1955.
[60:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.310 - Personal property used for performance of written contract executed before March 29, 1955.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property used for the performance of a written contract entered into prior to March 29, 1955.
[60.1:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.315 - Newspapers.

There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding 1 week and any such newspaper.
[61:397:1955]—(Amended in 1970. Proposed by the 1969 Legislature; adopted by the people at the 1970 general election, effective January 1, 1971. See Statutes of Nevada 1969, p. 533.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.316 - Manufactured homes and mobile homes.

1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.
2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.
3. As used in this section:
(a) "Manufactured home" has the meaning ascribed to it in NRS 489.113; and
(b) "Mobile home" has the meaning ascribed to it in NRS 489.120. The term does not include a motor home as defined in NRS 482.071.
[62:397:1955]—(Added in 1988. Proposed by the 1987 Legislature; adopted by the people at the 1988 general election, effective November 23, 1988. See Statutes of Nevada 1987, p. 819.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.325 - Sale to United States, State or political subdivision.

There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to:
1. The United States, its unincorporated agencies and instrumentalities.
2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
3. The State of Nevada, its unincorporated agencies and instrumentalities.
4. Any county, city, district or other political subdivision of this State.
[50:397:1955]—(Amended in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.326 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

There are exempted from the taxes imposed by this act the gross receipts from the sale of, and the storage, use or other consumption in this State of, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes. The Legislature shall establish:
1. Standards for determining whether an organization is created for religious, charitable or educational purposes.
2. Procedures for administering the provisions of this section.
[50.1:397:1995]—(Added in 1996. Proposed by the 1995 Legislature; adopted by the people at the 1996 general election, effective January 1, 1997. See Statutes of Nevada 1995, p. 1436.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.327 - Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.

There are exempted from the taxes imposed by this chapter on the storage, use or other consumption of tangible personal property any such property loaned or donated to:
1. The United States, its unincorporated agencies and instrumentalities.
2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
3. The State of Nevada, its unincorporated agencies and instrumentalities.
4. Any county, city, district or other political subdivision of this State.
5. Any organization created for religious, charitable or eleemosynary purposes, provided that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual.
[50.2:397:1955]—(Added in 1988. Proposed by the 1987 Legislature; adopted by the people at the 1988 general election, effective January 1, 1989. See Statutes of Nevada 1987, p. 406.)
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.330 - Sale to common carrier.

There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made freight charges collect, to a point outside this State and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
[65:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.

There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant to the contract of sale by delivery by the vendor to such point by means of:
1. Facilities operated by the vendor;
2. Delivery by the vendor to a carrier for shipment to a consignee at such point; or
3. Delivery by the vendor to a customs broker or forwarding agent for shipment outside this State.
[66:397:1955]
2023 Nevada Revised Statutes › Chapter 372 - Sales and Use Taxes › NRS 372.340 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax unless the contractor is a constituent part of that entity.
[51:397:1955]—(Amended in 1986. Proposed by the 1985 Legislature; adopted by the people at the 1986 general election, effective January 1, 1987. See Statutes of Nevada 1985, p. 1563.)