reglab/statecodes huggingface dataset:
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.660 - Service of notice of disallowance of claim.

Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.
(Added to NRS by 1967, 916; A 1975, 1736)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.665 - 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 1967, 916; A 1975, 1736; 1981, 293; 1999, 2498; 2007, 914)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.675 - Injunction or other process to prevent collection of tax prohibited.

No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof 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 1967, 917)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.685 - 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 county on account of alleged overpayments.
(Added to NRS by 1967, 917; A 1969, 287; 1975, 1737; 1999, 2499)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.690 - 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 1967, 917; A 1975, 1737; 1999, 2499)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.695 - 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 1967, 917; A 1995, 1974; 2005, 1777)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.700 - Allowance of interest.

In any judgment, interest shall 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 1967, 917; A 1975, 1737; 2011, 3145)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.705 - Standing to recover.

A judgment shall 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 1967, 917; A 1975, 1737)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.710 - Recovery of erroneous refunds: Action; jurisdiction and venue.

The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county.
(Added to NRS by 1967, 918; A 1975, 1737)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.715 - District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.

The district attorney of the county to which the refund is owed, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.
(Added to NRS by 1967, 918)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.720 - 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 board of county commissioners, and such board 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 such board, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 1967, 918; A 1975, 1737)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.724 - Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; 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 a county 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 a county 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 a county" in accordance with the provisions of subsection 1.
(Added to NRS by 2011, 2758)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.7247 - Applicability to retailers who enter into certain agreements with residents of this State for 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 such 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, 1020)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.725 - Enforcement by Department; adoption of regulations.

1. The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter.
2. The Department may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.
(Added to NRS by 1967, 918; A 1975, 1738)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.726 - 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 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a county 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, 2486; A 2007, 2316; 2009, 2192; 2011, 2897; 2013, 3426; 2015, 2953)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.7261 - 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 374 - Local School Support Tax › NRS 374.7273 - 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 374.340, 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, 181; A 2001, 825, 2603; 2003, 2380, 2822; 2005, 2490)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.7275 - 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, 913)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.729 - Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

In administering the provisions of NRS 374.330, 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, 2482; A 2003, 1202)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.731 - Application of NRS 374.330 to sale of certain medical devices to governmental entities.

1. In administering the provisions of NRS 374.330, 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, 3084; 2009, 2995; 2011, 1520; 2019, 137; 2023, 1703)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.7315 - Application of NRS 374.3305 to transfer of motor vehicle.

In administering the provisions of NRS 374.3305, 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 374 - Local School Support Tax › NRS 374.732 - 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 374 - Local School Support Tax › NRS 374.733 - 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, 1014)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.734 - "Feminine hygiene products" construed. [Effective through December 31, 2028.]

In administering the provisions of NRS 374.287, 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 374 - Local School Support Tax › NRS 374.7345 - 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 NRS 374.287, 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 374 - Local School Support Tax › NRS 374.735 - 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, prescribe regulations or perform any other duties imposed by this chapter.
(Added to NRS by 1967, 918; A 1975, 1738)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.738 - 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 a county 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 the 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 the county.
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 the county for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in the county. 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 out-of-state advertisers or sellers who do not otherwise maintain a place of business in the county.
(Added to NRS by 1989, 1508)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.739 - 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, 1391)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.740 - Records to be kept by sellers, retailers and others.

1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the Department may require.
2. Every such seller, retailer or person who files the returns required under this chapter shall keep such records for not less than 4 years from the making of such records unless the Department in writing sooner authorizes their destruction.
3. Every such seller, retailer or person who fails to file the returns required under this chapter shall keep such records for not less than 8 years from the making of such records unless the Department in writing sooner authorizes their destruction.
(Added to NRS by 1967, 918; A 1975, 1738)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.745 - Examination of records; investigation of business.

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 in order 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.
(Added to NRS by 1967, 919; A 1975, 1738)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.750 - Reports for administering use tax: Filing; contents.

In 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 shall:
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 1967, 919; A 1975, 1738)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.751 - Definitions.

As used in NRS 374.751 to 374.759, inclusive, unless the context otherwise requires, the words and terms defined in NRS 374.752, 374.753 and 374.754 have the meanings ascribed to them in those sections.
(Added to NRS by 2019, 3688)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.752 - "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, 3688)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.754 - "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, 3690)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.757 - Relief from liability for payment of tax attributable to retail sales facilitated by a 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, 3691)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.759 - Civil actions; immunity; remedies.

1. Nothing in NRS 374.751 to 374.759, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator.
2. A marketplace facilitator that is required to collect taxes imposed by this chapter is immune from civil liability for claims arising from or related to the overpayment of taxes imposed by this chapter if the marketplace facilitator acted in good faith and without malicious intent.
3. Nothing in this section shall apply to or otherwise limit:
(a) Any claim, action, mandate, power, remedy or discretion of the Department, or an agent or designee of the Department.
(b) The right of a taxpayer to seek a refund pursuant to NRS 374.635 to 374.720, inclusive.
(Added to NRS by 2019, 3694)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.760 - Failure to make return or furnish data.

Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent return, shall be fined not more than $500 for each offense.
(Added to NRS by 1967, 919; A 1975, 1739; 1985, 286)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.765 - False or fraudulent return.

Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shall for each offense be fined not less than $300 nor more than $5,000, or be imprisoned for not more than 364 days in the county jail, or be subject to both fine and imprisonment.
(Added to NRS by 1967, 919; A 2013, 983)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.785 - Sales and Use Tax Account: Remittances; deposits; transfers.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Department.
2. The Department shall deposit the payments in the State Treasury to the credit of the Sales and Use Tax Account in the State General Fund.
3. The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund:
(a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.
(b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.
(c) Transfer the total amount of fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month, less the amount transferred pursuant to paragraphs (a) and (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855, to the State Education Fund.
(Added to NRS by 1967, 920; A 1971, 649, 2088; 1975, 1739; 1981, 259, 294, 303, 304, 1778; 1983, 2062; 1987, 418, 1427; 1989, 313; 1991, 2168; 1993, 1992; 1997, 459, 2714; 1999, 599, 1907; 2001, 295; 2003, 2381, 2938; 2005, 2372; 2019, 4246)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.790 - Remedies of county are cumulative.

The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.
(Added to NRS by 1967, 920; A 1975, 1740)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.800 - Indian reservations and colonies: Imposition and collection of sales tax.

1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.
2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.
(Added to NRS by 1989, 1109)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.805 - Indian reservations and colonies: Restriction on collection of tax by Department.

The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 374.800 if:
1. The tax is equal to or greater than the tax imposed by this chapter; and
2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.
(Added to NRS by 1989, 1109)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.810 - Rights of Indians not abridged.

Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.).
(Added to NRS by 1989, 1109)
2023 Nevada Revised Statutes › Chapter 374 - Local School Support Tax › NRS 374.815 - Strict construction of certain provisions of chapter.

The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Nevada Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
(Added to NRS by 1999, 1312)
2023 Nevada Revised Statutes › Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities › NRS 374A.010 - Imposition of tax in certain counties; rate of tax.

1. A tax is hereby imposed on all retailers within a county in which:
(a) The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.100;
(b) The board of trustees of a county school district has applied for a grant from the Fund to Assist School Districts in Financing Capital Improvements pursuant to NRS 387.3335; and
(c) The State Board of Examiners has approved the application by the board of trustees.
2. The rate of the tax imposed by subsection 1 is the difference between:
(a) The rate of tax that the board of county commissioners of the county has imposed pursuant to NRS 377B.100; and
(b) The maximum rate of tax that the board of county commissioners of the county is authorized to impose pursuant to NRS 377B.100,
but in no event may the rate imposed by subsection 1 exceed one-eighth of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county.
(Added to NRS by 1999, 3221)
2023 Nevada Revised Statutes › Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities › NRS 374A.020 - Collection and administration of tax; distribution and use of proceeds.

1. The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS 374A.010 is met.
2. Except as otherwise provided in NRS 374A.030, the tax must be administered, collected and distributed in the manner set forth in chapter 374 of NRS.
3. The board of trustees of the school district shall transfer the proceeds of the tax imposed by NRS 374A.010 from the county school district fund to the fund described in NRS 354.6105 which must be established by the board of trustees. The money deposited in the fund described in NRS 354.6105 pursuant to this subsection must be accounted for separately in that fund and must only be expended by the board of trustees for the cost of the extraordinary maintenance, extraordinary repair and extraordinary improvement of school facilities within the county.
(Added to NRS by 1999, 3222; A 2001, 1827, 2333; 2003, 162, 2381; 2005, 1778; 2009, 2086)
2023 Nevada Revised Statutes › Chapter 374A - Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities › NRS 374A.030 - Sales and Use Tax Account: Remittances; deposits; transfers.

1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department.
2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax Account in the State General Fund.
3. The State Controller, acting upon the collection data furnished by the Department, shall monthly:
(a) Transfer from the Sales and Use Tax Account 1.75 percent of all fees, taxes, interest and penalties collected pursuant to this chapter during the preceding month to the appropriate account in the State General Fund as compensation to the State for the cost of collecting the tax.
(b) Determine for each county an amount of money equal to any fees, taxes, interest and penalties collected in or for that county pursuant to this chapter during the preceding month, less the amount transferred to the State General Fund pursuant to paragraph (a).
(c) Transfer the amount determined for each county to the Intergovernmental Fund and remit the money to the county school district fund.
(Added to NRS by 2009, 2086)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.018 - Principles for administration by county recorder.

With regard to the administration of any tax imposed by this chapter, the county recorder shall apply the following principles:
1. Forms, instructions and regulations governing the computation of the amount of tax due must be brief and easily understood.
2. In cases where another authority, such as the United States or this state, also imposes a tax upon the same property or revenue, the mechanism for collecting the tax imposed by the county must be as nearly compatible with the collection of the other taxes as is feasible.
3. Unless a change is made necessary by statute or to preserve compatibility with a tax imposed by another authority, the forms, instructions and regulations must remain the same from year to year, to make the taxpayer’s liability as predictable as is feasible.
4. Exemptions or waivers, where permitted by statute, must be granted:
(a) Equitably among eligible taxpayers; and
(b) As sparingly as is consistent with the legislative intent, to retain the broadest feasible base for the tax.
(Added to NRS by 2001, 1587; A 2003, 3485; 2003, 20th Special Session, 170)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.0185 - Questions of law by county recorder: Duties of county recorder and district attorney.

1. A county recorder who has any question of law regarding the imposition or collection of any tax imposed by this chapter shall request an opinion from the district attorney pursuant to NRS 252.160. The district attorney shall request an opinion on the question from the Attorney General pursuant to NRS 228.150 if:
(a) The county recorder informs the district attorney that there is a conflict between the opinions of two or more district attorneys in this State on the question; or
(b) The district attorney:
(1) Chooses not to render an opinion on the question; or
(2) Determines that he or she will not be able to render an opinion on the question within a reasonable time.
2. A county recorder shall not delay the recordation of any document pending the issuance of an opinion requested from the Attorney General pursuant to subsection 1 if the appropriate fees and taxes, as determined by the county recorder, have been paid.
3. If, according to an opinion issued by the Attorney General in response to a request submitted pursuant to subsection 1, the amount of any taxes received by a county recorder differs from the amount required by law, the county recorder shall cause the notice required by NRS 375.280 to be given to the taxpayer.
(Added to NRS by 2005, 2055)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.019 - Powers and duties of Department.

1. The Department shall, to ensure that the tax imposed by NRS 375.023 is collected fairly and equitably in all counties, coordinate the collection and administration of that tax. For this purpose, the Department may conduct such audits of the records of the various counties as are necessary to carry out the provisions of NRS 375.023.
2. When requested, the Department shall render assistance to the county recorder of a county whose population is less than 30,000 relating to the imposition and collection of the tax imposed by NRS 375.023.
3. The Department is not entitled to receive any fee for rendering any assistance pursuant to subsection 2.
(Added to NRS by 2003, 20th Special Session, 170)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.020 - Imposition and rate of tax.

1. A tax, at the rate of:
(a) In a county whose population is 700,000 or more, $1.25; and
(b) In a county whose population is less than 700,000, 65 cents,
for each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.
2. The amount of tax must be computed on the basis of the value of the transferred real property as declared pursuant to NRS 375.060.
(Added to NRS by 1967, 1760; A 1971, 80; 1989, 1504; 1991, 1043, 1640; 1997, 2466; 2001, 1592; 2009, 1110; 2011, 1234)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.023 - Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.

1. In addition to all other taxes imposed on transfers of real property, a tax, at the rate of $1.30 on each $500 of value or fraction thereof, is hereby imposed on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.
2. The amount of the tax must be computed on the basis of the value of the transferred property as declared pursuant to NRS 375.060.
3. The county recorder of each county shall collect the tax in the manner provided in NRS 375.030, except that the amount collected must be transmitted to the State Controller for deposit in the State General Fund within 30 days after the end of the calendar quarter during which the tax was collected.
4. The county recorder of each county may deduct and withhold from the taxes collected 1 percent of those taxes to reimburse the county for the cost of collecting the tax.
(Added to NRS by 2003, 20th Special Session, 170; A 2005, 2056; 2009, 1110)
2023 Nevada Revised Statutes › Chapter 375 - Taxes on Transfers of Real Property › NRS 375.026 - Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.

1. In addition to all other taxes imposed on transfers of real property, the board of county commissioners of a county whose population is less than 700,000 may impose a tax at the rate of up to 5 cents for each $500 of value, or fraction thereof, on each deed by which any lands, tenements or other realty is granted, assigned, transferred or otherwise conveyed to, or vested in, another person, or land sale installment contract, if the consideration or value of the interest or property conveyed exceeds $100.
2. The amount of the tax must be computed on the basis of the value of the real property that is the subject of the transfer or land sale installment contract as declared pursuant to NRS 375.060.
3. The county recorder shall collect the tax in the manner provided in NRS 375.030, except that he or she shall transmit all the proceeds from the tax imposed pursuant to this section to the State Treasurer for use as required by NRS 561.355.
(Added to NRS by 2003, 3484; A 2009, 1111; 2011, 1234; 2021, 103)