reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.500 - Revenue from investigative services

Current through June 11, 2024
1. If a business
						entity provides investigative services for a purchaser located only in this
						State, the gross revenue from those services is sitused to this State,
						regardless of where the services are provided.
2. If a business entity provides
						investigative services for a purchaser with operations located both within and
						outside of this State, the gross revenue is sitused to this State if the
						services provided are related to specific operations of the purchaser that are
						located in this State.
3. If a
						business entity provides investigative services that relate to specific
						operations of the purchaser that are located both within and outside of this
						State, the gross revenue may be sitused using any reasonable, consistent and
						uniform method of apportionment that is supported by the business records of
						the business entity as they existed at the time the service was provided or
						within a reasonable time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.505 - Revenue from legal services

Current through June 11, 2024
1. If a business
						entity provides legal services that relate to a matter within this State, the
						gross revenue from those services is sitused to this State, regardless of where
						the services are performed. If the legal services provided for the purchaser
						relate to locations both within and outside of this State, the gross revenue
						from those services may be sitused using any reasonable, consistent and uniform
						method of apportionment that is supported by the business records of the
						business entity as they existed at the time the service was provided or within
						a reasonable time thereafter.
2.
						Except as otherwise provided in this subsection, if a business entity provides
						legal services for a purchaser located only in this State, the gross revenue
						from those services is sitused to this State, regardless of where the services
						are provided. If the legal services provided for the purchaser relate to a
						matter in another state, the gross revenue from those services are not sitused
						to this State.
3. At the election
						of a business entity that provides legal services, and as long as it is applied
						in a reasonable, consistent and uniform manner, the gross revenue from legal
						services may be sitused according to the purchaser's principal place of
						business or, if the purchaser is a natural person not engaging in a business,
						to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the legal
						services primarily maintains its operations. In determining the principal place
						of business of a purchaser, the following measures, if known, shall be
						considered in sequential order:
(a) The
						branch, division or other business unit where the purchaser primarily receives
						the benefit of the legal services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.510 - Revenue from linen, uniform supply or dry cleaning services

Current through June 11, 2024
Except as otherwise provided in this section, if a business
							entity provides linen, uniform supply or dry cleaning services at a location in
							this State, the gross revenue from those services is sitused to this State. If
							a business entity provides linen, uniform supply or dry cleaning services for
							an item that is delivered to or picked up at a location outside of this State,
							the gross revenue from the service is sitused outside of this
							State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.515 - Revenue from management consulting services

Current through June 11, 2024
1. If
						a business entity provides management consulting services for a purchaser
						located only in this State, the gross revenue from those services is sitused to
						this State, regardless of where the services are provided.
2. If a business entity provides management
						consulting services for a purchaser with operations located both within and
						outside of this State, the gross revenue from those services is sitused to this
						State if the services provided are related to specific operations of the
						purchaser that are located in this State.
3. At the election of a business entity that provides management
						consulting services, and as long as it is applied in a reasonable, consistent
						and uniform manner, the gross revenue from management consulting services may
						be sitused according to the principal place of business of the purchaser or, if
						the purchaser is a natural person who is not engaging in a business, to the
						residence of the purchaser.
4. As
						used in this section, "principal place of business" means the
						location where the business unit purchasing the management consulting services
						primarily maintains its operations. In determining the principal place of
						business of a purchaser, the following measures, if known, shall be considered
						in sequential order:
(a) The branch, division
						or other business unit where the purchaser primarily receives the benefit of
						the management consulting services;
(b) The primary location of the management operations of the
						business unit of the purchaser; and
(c) The billing address of the purchaser, if the billing address
						is provided in good faith, is a site where the purchaser has actual operations
						and is not merely a post office box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.520 - Revenue from market research services

Current through June 11, 2024
1. If a business
						entity provides market research services for a purchaser located only in this
						State, the gross revenue from those services is sitused to this State,
						regardless of where the services are provided.
2. If a business entity provides market research services for a
						purchaser with operations located both within and outside of this State, the
						gross revenue from those services is sitused to this State if the services
						provided are related to specific operations of the purchaser that are located
						in this State.
3. At the election
						of a business entity that provides market research services, and as long as it
						is applied in a reasonable, consistent and uniform manner, the gross revenue
						from market research services may be sitused according to the principal place
						of business of the purchaser or, if the purchaser is a natural person who is
						not engaging in a business, to the residence of the purchaser.
4. As used in this section,
						"principal place of business" means the location where the
						business unit purchasing the market research services primarily maintains its
						operations. In determining the principal place of business of a purchaser, the
						following measures, if known, shall be considered in sequential order:
(a) The branch, division or other business
						unit where the purchaser primarily receives the benefit of the market research
						services;
(b) The primary location
						of the management operations of the business unit of the purchaser;
						and
(c) The billing address of the
						purchaser, if the billing address is provided in good faith, is a site where
						the purchaser has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.525 - Revenue from sale of membership to enter or participate in activity

Current through June 11, 2024
1. If a business entity sells a membership
						that allows a person to enter, or participate in an activity at, a location
						which is located only in this State, the gross revenue from the sale of the
						membership is sitused to this State, regardless of where the membership is
						purchased.
2. If a business entity
						sells a membership that allows a person to enter, or participate in an activity
						at, multiple locations both within and outside of this State, the gross revenue
						from the sale is sitused to this State if the membership is to be primarily
						used at locations in this State. The location of the primary use of a
						membership is presumed to be the location closest to the purchaser's location
						at time of purchase.
3. At the
						election of a business entity that sells memberships, and as long as it is
						applied in a reasonable, consistent and uniform manner, the gross revenue from
						the sale of a membership may be sitused according to the principal place of
						business of the purchaser or, if the purchaser is a natural person who is not
						engaging in a business, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the
						membership primarily maintains its operations. In determining the principal
						place of business of a purchaser, the following measures, if known, shall be
						considered in sequential order:
(a) The
						branch, division or other business unit where the purchaser primarily uses the
						membership;
(b) The primary
						location of the management operations of the business unit of the purchaser;
						and
(c) The billing address of the
						purchaser, if the billing address is provided in good faith, is a site where
						the purchaser has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.530 - Revenue from money order or wire transfer services

Current through June 11, 2024
If a business entity provides money order or wire transfer
							services and the money order or wire transfer is delivered to, or picked up at,
							a location in this State, the gross revenue from the fees for such services is
							sitused to this State, regardless of where the money order or wire transfer
							service originates.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.535 - Revenue from payroll services

Current through June 11, 2024
1. If a business
						entity provides payroll services for a purchaser whose employees are located
						only in this State, the gross revenue from those services is sitused to this
						State, regardless of where the services are performed.
2. If a business entity provides payroll
						services for a purchaser whose employees are located both within and outside of
						this State and the payroll services are provided for employees located in this
						State and at least one other state, the amount of the gross revenue from those
						services which is sitused to this State is equal to the total gross revenue
						from those services multiplied by a fraction, the numerator of which is the
						number of employees located in this State for which payroll services are
						performed and the denominator of which is the total number of employees located
						both within and outside of this State for which payroll services are
						performed.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.540 - Revenue from promotion services for events

Current through June 11, 2024
1. If
						a business entity promotes an event that will be held in this State, the gross
						revenue from the promotion services are sitused to this State, regardless of
						where the promotion services are performed.
2. If a business entity promotes a group of
						events that will be held both within and outside of this State, the amount of
						the gross revenue from the promotion services that is sitused to this State is
						equal to the total gross revenue from the promotion services multiplied by a
						fraction, the numerator of which is the number of known events held in this
						State for which promotion services are performed and the denominator of which
						is the number of all known events held both within and outside of this State
						for which promotion services are performed. If no event locations are known,
						the gross revenue from the promotion services may be sitused using any
						reasonable, consistent and uniform method of apportionment that is supported by
						the business records of the business entity as they existed at the time the
						service was provided or within a reasonable time
						thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.545 - Revenue from security services

Current through June 11, 2024
1. If a business
						entity provides security services and the services are performed in this State,
						the gross revenue from those services is sitused to this State.
2. If a business entity provides security
						services and the services are performed outside of this State, the gross
						revenue from those services is sitused outside of this State.
3. If security services provided by a
						business entity relate to various locations both within and outside of this
						State, the gross revenue may be sitused using any reasonable, consistent and
						uniform method of apportionment that is supported by the business entity's
						business records as they existed at the time the service was provided or within
						a reasonable time thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.550 - Revenue from tax preparation services

Current through June 11, 2024
1. If a business
						entity provides tax preparation services for a purchaser located only in this
						State, the gross revenue from those services is sitused to this State,
						regardless of where the services are provided.
2. If a business entity provides tax
						preparation services for a purchaser with operations located both within and
						outside of this State, the gross revenue from those services is sitused to this
						State if the services provided are related to specific operations of the
						purchaser that are located in this State.
3. At the election of a business entity that
						provides tax preparation services, and as long as it is applied in a
						reasonable, consistent and uniform manner, the gross revenue from tax
						preparation services may be sitused according to the principal place of
						business of the purchaser or, if the purchaser is a natural person who is not
						engaging in a business, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the tax
						preparation services primarily maintains its operations. In determining the
						principal place of business of a purchaser, the following measures, if known,
						shall be considered in sequential order:
(a)
						The branch, division or other business unit where the purchaser primarily
						receives the benefit of the tax preparation services;
(b) The primary location of the management
						operations of the business unit of the purchaser; and
(c) The billing address of the purchaser, if
						the billing address is provided in good faith, is a site where the purchaser
						has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.555 - Revenue from technical assistance services

Current through June 11, 2024
1. If
						a business entity provides technical assistance services for a purchaser
						located only in this State, the gross revenue from those services is sitused to
						this State regardless of where the services are provided.
2. If a business entity provides technical
						assistance services for a purchaser with operations located both within and
						outside of this State, the gross revenue from those services is sitused to this
						State if the services performed are related to specific operations of the
						purchaser that are located in this State.
3. At the election of a business entity that
						provides technical assistance services, and as long as it is applied in a
						reasonable, consistent and uniform manner, the gross revenue from technical
						assistance services may be sitused according to the principal place of business
						of the purchaser or, if the purchaser is a natural person who is not engaging
						in a business, to the residence of the purchaser.
4. As used in this section, "principal place
						of business" means the location where the business unit purchasing the
						technical assistance services primarily maintains its operations. In
						determining the principal place of business of a purchaser, the following
						measures, if known, shall be considered in sequential order:
(a) The branch, division or other business
						unit where the purchaser primarily receives the benefit of the technical
						assistance services;
(b) The primary
						location of the management operations of the business unit of the purchaser;
						and
(c) The billing address of the
						purchaser, if the billing address is provided in good faith, is a site where
						the purchaser has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.560 - Revenue from testing services at testing laboratory

Current through June 11, 2024
1. Except as otherwise provided in subsection
						3, if a business entity provides testing services at a testing laboratory
						located in this State, the gross revenue from the sale of the testing services
						is sitused to this State.
2. Except
						as otherwise provided in subsection 3, if a business entity provides testing
						services at a testing laboratory outside of this State, the gross revenue from
						the sale of those service is sitused outside of this State.
3. If a business entity provides testing
						services and the testing services relate to various locations both within and
						outside of this State, the gross revenue from those services may be sitused
						using any reasonable, consistent and uniform method of apportionment that is
						supported by the business records of the business entity as they existed at the
						time the service was provided or within a reasonable time
						thereafter.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.565 - Revenue from towing services

Current through June 11, 2024
The gross revenue of a business entity that provides towing
							services is sitused to this State if the towing services originate from a
							location in this State and the destination of the towing services is a location
							in this State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.570 - Revenue from transportation services, air transportation services and logistics services

Current through June 11, 2024
1. Except as
						otherwise provided in subsection 2, the gross revenue of a business entity from
						transportation services is sitused to this State if the transportation services
						originate from a location in this State and the final destination of the
						transportation services, as determined by the bill of lading, proof of delivery
						or other document containing both the origin and final destination of the
						transportation services, is a location in this State.
2. The gross revenue of a business entity
						from air transportation services or transportation services provided pursuant
						to chapter 706 of NRS is sitused to this State if the transportation services
						originate from a location in this State and the destination at which the
						passenger or property being transported finally exits the vehicle or aircraft
						is in this State.
3. The gross
						revenue from the performance of logistics services that relate to:
(a) Inventory management or warehousing
						operations, is sitused to the location of the inventory or warehouse.
(b) Purchasing operations, is sitused to the
						location where the purchaser of the logistics services benefits from such
						services. In determining the location of such a purchaser, the following
						measures, if known, shall be considered in sequential order:
(1) The branch, division or other business
						unit where the purchaser primarily receives the benefit of the logistics
						services;
(2) The primary location
						of the management operations of the business unit of the purchaser;
						and
(3) The billing address of the
						purchaser, if the billing address is provided in good faith, is a site where
						the purchaser has actual operations and is not merely a post office
						box.
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.575 - Revenue from travel arrangement services

Current through June 11, 2024
1. If a
						business entity provides travel arrangement services for a purchaser located
						only in this State, the gross revenue from those services is sitused to this
						State, regardless of where the services are performed or the location of the
						travel destination.
2. If a
						business entity provides travel arrangement services for a purchaser with
						operations located both within and outside of this State, the gross revenue
						from those services is sitused to this State if the services performed are
						related to a specific employee whose post of duty is in this
						State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.580 - Revenue from veterinarian services

Current through June 11, 2024
If a business entity provides veterinarian services in this
							State, the gross revenue from those services is sitused to this
							State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.585 - Revenue from waste management services

Current through June 11, 2024
If a business entity provides waste management services in
							this State, the gross revenue from those services is sitused to this
							State.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS 360.090, 363C.100,
								363C.220
Nevada Administrative Code › Chapter 363C - Commerce Tax › IMPOSITION AND COLLECTION › Situsing of Certain Gross Revenue to This State › Section 363C.590 - Business interruption insurance proceeds

Current through June 11, 2024
The gross revenue received by a business entity engaging in a
							business in this State, from business interruption insurance proceeds for lost
							revenue is sitused to the location of the business entity.
Added to
							NAC by Tax Comm'n by
							R123-15,
							eff. 6/28/2016
NRS
								360.090 and sections 16 and 22 of Senate Bill
								No. 483, chapter 487, Statutes of Nevada 2015, at pages 2884 and 2888 (NRS
								363C.100 and 363C.220 ).
Nevada Administrative Code › Chapter 364 - Tax on Rental of Transient Lodging › Section 364.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires:
1. "Department" means the department of taxation.
2. "Governing body" means the governing body of a county, city or town which is required to impose a tax pursuant to NRS 244.3352 or 268.096.
3. "Tax" means the tax on lodging required to be imposed pursuant to NRS 244.3352 or 268.096.
Added to NAC by Tax Comm'n, eff. 10-10-83
NRS 364.125
Nevada Administrative Code › Chapter 364 - Tax on Rental of Transient Lodging › Section 364.020 - Payment to department

Current through June 11, 2024
A governing body shall pay to the department three-eighths of all proceeds of the tax within 30 days after the date on which the tax is to be paid to the governing body.
Added to NAC by Tax Comm'n, eff. 10-10-83
NRS 364.125
Nevada Administrative Code › Chapter 364 - Tax on Rental of Transient Lodging › Section 364.030 - Disputes relating to payment of tax

Current through June 11, 2024
1. Any dispute relating to an overpayment or underpayment made to a governing body by a person in the business of providing lodging must be resolved pursuant to the ordinance adopted by the governing body imposing the tax.
2. Except as otherwise provided in subsection 1, a person or governing body may petition the Nevada tax commission to resolve any disputes relating to overpayments or underpayments made to the department by a governing body or any other disputes relating to the tax, including exemptions.
Added to NAC by Tax Comm'n, eff. 10-10-83
NRS 364.125
Nevada Administrative Code › Chapter 364 - Tax on Rental of Transient Lodging › Section 364.040 - Retention of records by governing body; inspection

Current through June 11, 2024
A governing body shall retain its records relating to the tax for 3 years. The records must be open to inspection by the department so that it may ascertain such information as may be necessary to enforce the tax.
Added to NAC by Tax Comm'n, eff. 10-10-83
NRS 364.125
Nevada Administrative Code › Chapter 364 - Tax on Rental of Transient Lodging › Section 364.050 - Annual examination of records; availability of working papers to department

Current through June 11, 2024
1. In conjunction with its annual audit, a governing body shall provide for the examination of the records it maintains which relate to the tax to determine that the provisions of the law and this chapter relating to the proceeds of the tax which must be paid to the department have been complied with. All findings of noncompliance must be included in the auditor's report.
2. Upon request, the working papers of the auditor relating to the examination of the records maintained by the governing body must be made available without charge to the department for inspection so that it may ascertain such information as may be necessary to enforce the tax. The auditor shall retain these working papers for 3 years.
Added to NAC by Tax Comm'n, eff. 10-10-83; A 1-10-84
NRS 364.125
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.100 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
				the words and terms defined in NAC 365.101 to 365.145, inclusive, have the
				meanings ascribed to them in those sections.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002; A by R143-03, 1-16-2004;
				R142-04, 10-4-2004
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.101 - "Apportioned" defined

Current through June 11, 2024
"Apportioned" means that a commercial vehicle:
1. Is registered in a manner that authorizes
			 the vehicle to travel in more than one jurisdiction, as indicated by the list
			 of jurisdictions on the certificate of registration; and
2. Pays registration fees based on the
			 percentage of operation in each jurisdiction.
Added to NAC by Dep't of
				Motor Veh. by R143-03, eff. 1-16-2004
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.103 - "Base-plated" defined

Current through June 11, 2024
"Base-plated" means that a vehicle is registered in the State
				of Nevada and displays a Nevada license plate.
Added to NAC by Dep't of
				Motor Veh. by R143-03, eff. 1-16-2004
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.111 - "Export" defined

Current through June 11, 2024
"Export" means to sell or distribute outside this State motor
				vehicle fuel or other petroleum products, other than aviation fuel, that are
				received in this State. The term does not include selling or distributing motor
				vehicle fuel or other petroleum products, other than aviation fuel, within a
				reservation.
Added to NAC by Dep't of
				Motor Veh. by R143-03, eff. 1-16-2004
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.115 - "Governing body" defined

Current through June 11, 2024
"Governing body" means the governmental entity that has the
				authority to make decisions on behalf of a tribe.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.127 - "Other petroleum products" defined

Current through June 11, 2024
"Other petroleum products" includes any petroleum-based
				substance, other than motor vehicle fuel or special fuel, that is used in the
				propulsion of motor vehicles, motor boats or aircraft, including, without
				limitation, fuel for jet or turbine-powered aircraft.
Added to NAC by Dep't of
				Motor Veh. by R143-03, eff. 1-16-2004
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.130 - "Reservation" defined

Current through June 11, 2024
"Reservation" means any land that:
1. Is located within the boundaries of this
			 State; and
2. Is set aside for use
			 by a tribe, including, without limitation:
(a)
			 An Indian reservation;
(b) An
			 Indian colony;
(c) Any land which
			 is owned in fee by or held in trust for a tribe; and
(d) Any other land which is under the
			 jurisdiction of a tribe.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.140 - "Tribal member" defined

Current through June 11, 2024
"Tribal member" includes an enrolled member of a tribe.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.145 - "Tribe" defined

Current through June 11, 2024
"Tribe" means any tribe, band, nation or group of Indians that
				is recognized by the Federal Government as having a government-to-government
				relationship with the United States.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.151 - When aviation fuel and fuel for jet or turbine-powered aircraft are deemed distributed and taxable

Current through June 11, 2024
For the purposes of this chapter, aviation fuel and fuel for
				jet or turbine-powered aircraft is deemed distributed and taxable when the fuel
				is received by a dealer or supplier for its own use, and the receiving dealer
				or supplier shall remit the tax. The sale of aviation fuel and fuel for jet or
				turbine-powered aircraft by a dealer or supplier to another dealer or supplier
				shall not be deemed taxable. All sales of aviation fuel and fuel for jet or
				turbine-powered aircraft made to unlicensed parties are taxable at the time of
				sale.
Added to NAC by Dep't of
				Motor Veh. by R150-08, eff. 12-17-2008
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › GENERAL PROVISIONS › Section 365.153 - When certain motor vehicle fuel is considered to be exported fuel

Current through June 11, 2024
For the purposes of this chapter, motor vehicle fuel, other
				than aviation fuel, must be off-loaded in another state or jurisdiction to be
				considered exported fuel.
Added to NAC by Dep't of
				Motor Veh. by R143-03, eff. 1-16-2004
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › INDIAN TRIBES › Section 365.155 - Agreement with governing body of tribe for collection of taxes on motor vehicle fuel sold on reservation

Current through June 11, 2024
1. The Department
			 may enter into an agreement with the governing body of a tribe to provide for
			 the collection of taxes on taxable sales of motor vehicle fuel that occur on
			 the reservation of the tribe.
2. An
			 agreement entered into pursuant to subsection 1:
(a) Is valid for the period set forth in the
			 agreement, beginning on the date the agreement is executed; and
(b) Will set forth:
(1) The names and signatures of the parties
			 to the agreement;
(2) The manner in
			 which the taxes must be calculated, including the method to be used to
			 determine the percentage of taxable sales to total sales of motor vehicle fuel
			 or any other method for allocating the taxes that is agreed upon by the
			 parties;
(3) The method for
			 reevaluating the manner in which the taxes are calculated pursuant to
			 subparagraph (2); and
(4) The
			 manner in which the parties may:
(I) Verify
			 the terms and conditions of the agreement; and
(II) Rescind the agreement.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › INDIAN TRIBES › Section 365.160 - Sale of motor vehicle fuel on reservation: Collection of tax by supplier; refund of tax to tribe

Current through June 11, 2024
1. If the governing
			 body of a tribe does not enter into an agreement pursuant to NAC 365.155, each
			 supplier who sells motor vehicle fuel on the reservation of the tribe shall
			 collect the tax imposed on that sale pursuant to chapter 365 of NRS.
2. If a tribe specified in subsection 1 pays
			 the tax on the sale of motor vehicle fuel pursuant to chapter 365 of NRS, the
			 tribe may, in the manner prescribed by the Department, apply to the Department
			 for a refund of the tax.
3. In
			 determining the amount of a refund pursuant to subsection 2, the Department
			 will use a method of calculation that is:
(a)
			 Prescribed by the Department; or
(b) Set forth in an agreement entered into
			 pursuant to NAC 365.155.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › LICENSES › Section 365.161 - Application for license: Federal identification number required

Current through June 11, 2024
1. An application for a license to operate as
			 a dealer, supplier, exporter or transporter must include the federal
			 identification number of the applicant's business.
2. As used in this section, "federal
			 identification number" means:
(a) Federal
			 taxpayer identification number;
(b)
			 Federal employer identification number;
(c) Social security number; or
(d) Any other identification number issued by
			 the Internal Revenue Service.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › LICENSES › Section 365.162 - Exporters: Licensure; exportation to additional jurisdictions

Current through June 11, 2024
1. An applicant for a license as an exporter
			 issued pursuant to the provisions of
			 NRS
			 365.300 must submit to the Department an
			 application on a form provided by the Department.
2. An application submitted pursuant to this
			 section must be accompanied by a list of the states or other jurisdictions to
			 which the applicant wishes to export and proof satisfactory to the Department
			 that the applicant is licensed or registered to import motor vehicle fuel or
			 other petroleum products, other than aviation fuel, into each state and other
			 jurisdiction to which the applicant wishes to export such fuel or
			 products.
3. Except as otherwise
			 provided in subsection 2 of
			 NRS
			 365.300, the Department will issue a license
			 as an exporter upon receipt and approval of:
(a) A completed application; and
(b) Any proof required by the Department
			 pursuant to subsection 2.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › LICENSES › Section 365.164 - Transporters: Licensure; expiration, suspension or revocation of license; prohibited acts; administrative fines

Current through June 11, 2024
1. An applicant for
			 a license as a transporter issued pursuant to the provisions of
			 NRS
			 365.300 must submit to the Department an
			 application on a form provided by the Department.
2. An application submitted pursuant to this
			 section must be accompanied by a list of the states and other jurisdictions to
			 which the applicant wishes to transport and proof satisfactory to the
			 Department of the valid registration of each vehicle which the applicant will
			 use in the transportation of fuel, whether the vehicle is apportioned or
			 base-plated.
3. Except as otherwise
			 provided in subsection 2 of
			 NRS
			 365.300, the Department will issue a license
			 as a transporter upon receipt and approval of:
(a) A completed application; and
(b) Any proof required by the Department
			 pursuant to subsection 2.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › LICENSES › Section 365.165 - Refusal, suspension, cancellation or revocation of license: Grounds; requests for informal review and administrative hearing

Current through June 11, 2024
1. Except as otherwise provided in
			 NRS
			 365.310, the Department will refuse to issue
			 to or renew the license of, or will suspend, cancel or revoke a license issued
			 pursuant to
			 NRS
			 365.280 to, a person who:
(a) Fails to provide complete and accurate
			 information on the application for licensure required by the
			 Department;
(b) Provides false,
			 misleading or otherwise inaccurate information on the application for licensure
			 required by the Department;
(c)
			 Makes a material misstatement on the application;
(d) Before or after applying for or obtaining
			 the license, was issued a license or registration as a dealer, supplier,
			 exporter or transporter that was cancelled, suspended or revoked for cause in
			 any state, district, territory or possession of the United States, or a foreign
			 country;
(e) Applied as a
			 subterfuge for the real party in interest whose license described in paragraph
			 (d) has been cancelled, suspended or revoked for cause;
(f) Neglects or refuses to maintain a bond as
			 required by chapter 365 of NRS; or
(g) Is delinquent, without having received an
			 extension, in the payment of a tax on motor vehicle fuel, fuel for jet or
			 turbine-powered aircraft or any other petroleum products in any state,
			 district, territory or possession of the United States, or a foreign
			 country.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › LICENSES › Section 365.167 - Expiration of license; application for renewal; administrative fine

Current through June 11, 2024
1. A license issued by the Department to a
			 dealer, supplier, exporter or transporter pursuant to this chapter and chapter
			 365 of NRS expires on:
(a) December 31 of the
			 calendar year in which it was issued if the license was issued on or after
			 January 1 and before July 1.
(b)
			 December 31 of the calendar year following the calendar year in which it was
			 issued if the license was issued on or after July 1 and before January
			 1.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › LICENSES › Section 365.170 - Selling fuel to certain suppliers without collecting taxes prohibited

Current through June 11, 2024
If the Department notifies a supplier that another supplier is
				not licensed in accordance with chapter 365 of NRS, the supplier shall not sell
				motor vehicle fuel to the unlicensed supplier without collecting the applicable
				taxes imposed pursuant to
				NRS
				365.175 to
				365.192,
				inclusive.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › SECURITY FOR PAYMENT › Section 365.175 - Review of monthly tax returns: Biannually during initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate

Current through June 11, 2024
During the initial 2 years that a dealer or supplier conducts
				his or her business, the Department will, every 6 months, review his or her
				monthly tax returns filed pursuant to chapter 365 of NRS to determine whether
				the estimated maximum monthly tax is accurate. If the Department determines
				that the estimated maximum monthly tax is not accurate, the Department will
				revise the amount of security required for the dealer or supplier in accordance
				with its review.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110,
				  365.130,
				  365.290
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › SECURITY FOR PAYMENT › Section 365.180 - Review of monthly tax returns: Annually after initial 2 years of business; revision of amount of security if estimated maximum monthly tax not accurate; amount of increase of security

Current through June 11, 2024
1. The Department
			 will review annually the estimated maximum monthly tax for each dealer or
			 supplier who has conducted his or her business for at least 2 years before the
			 review is conducted. The Department will conduct the review for the 24 months
			 immediately preceding the review to determine whether the estimated maximum
			 monthly tax is sufficient. If the Department determines that the estimated
			 maximum monthly tax is not sufficient, the Department will increase the amount
			 of security required for that dealer or supplier in accordance with its review.
			 The dealer or supplier shall increase his or her security in the amount
			 required by the Department within 60 days after the Department notifies the
			 dealer or supplier of the increase.
2. Except as otherwise provided in subsection
			 2 of
			 NRS
			 365.290 and NAC 365.185, the amount of
			 security that is increased pursuant to subsection 1 will equal at least three
			 times the increased estimated maximum monthly tax, but must not be less than
			 $1,000.
Added to NAC by Dep't of
				Motor Veh. by R105-01, 12-17-2001, eff. 1-1-2002
NRS
				  365.110,
				  365.130,
				  365.290
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › SECURITY FOR PAYMENT › Section 365.183 - Dealers and suppliers considered to be habitually delinquent

Current through June 11, 2024
1. The Department will consider a dealer or
			 supplier to be habitually delinquent for the purpose of
			 NRS
			 365.290 if the dealer or supplier commits any
			 of the following violations two or more times within 3 years:
(a) The failure to file a monthly tax return
			 during the period set forth in
			 NRS
			 365.170 or
			 365.175,
			 unless the Department finds that the failure was caused by circumstances beyond
			 the control of the dealer or supplier, including, without limitation, an act of
			 God or the hospitalization or death of an immediate family member of the person
			 responsible for preparing the tax return of the dealer or supplier, and
			 occurred notwithstanding the exercise of ordinary care;
(b) The failure to submit to the Department
			 any tax collected by the dealer or supplier pursuant to
			 NRS
			 365.170 to
			 365.192,
			 inclusive, during the period for the submission of the tax set forth in
			 NRS
			 365.170 or
			 365.175;
			 or
(c) The failure to pay any
			 penalties, interest or additional amounts imposed by the Department pursuant to
			 NRS
			 360A.060,
			 360A.100,
			 360A.120,
			 360A.130,
			 360A.230
			 or
			 360A.240
			 within the time prescribed.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › SECURITY FOR PAYMENT › Section 365.185 - Request for reduction in amount of security

Current through June 11, 2024
1. A
			 dealer or supplier who complies with the requirements set forth in subsection 2
			 may submit a written request to the Department for a reduction in the amount of
			 security required pursuant to
			 NRS
			 365.290 if the required amount would
			 otherwise be more than $5,000. Upon receipt of such a request, the Department
			 may reduce the required amount to an amount that is:
(a) Not less than twice the amount of the
			 maximum monthly tax the dealer or supplier reported to the Department during
			 the 2 years immediately preceding the date of the request for a reduction;
			 or
(b) Equal to $5,000, whichever
			 is greater.
Nevada Administrative Code › Chapter 365 - Taxes on Certain Fuels for Motor Vehicles and Aircraft › SECURITY FOR PAYMENT › Section 365.187 - Reinstatement of original requirement following reduction in amount: "Lack of faithful performance" interpreted

Current through June 11, 2024
As used in subsection 6 of
				NRS
				365.290, the Department will interpret the
				term "lack of faithful performance" to mean a failure to make all payments owed
				pursuant to chapter 365 of NRS in a timely manner.
Added to NAC by Dep't of
				Motor Veh. by R150-08, eff. 12-17-2008
NRS
				  365.110,
				  365.290