reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.180 - Concessionaires; organizers or promoters of infrequent sales

Current through June 11, 2024
1. A retailer is liable for the payment of
			 the tax measured by the receipts from all retail sales made by the operation of
			 a concession in his or her place of business unless the concessionaire has a
			 valid seller's permit from the Department.
2. If the retailer fails to make a return and
			 remit the amount of tax due for the operation of the concession, the
			 concessionaire must secure a permit and file a return together with the
			 remittance of the amount of tax which is due.
3. Organizers or promoters of concession
			 sales on an irregular basis, such as conventions, flea markets and sales of a
			 seasonal character, who are registered sellers and are therefore liable for the
			 tax on all concession sales, may provide simplified sales and use tax returns
			 to their concessionaires, collect the taxes due at the termination of the sale
			 and remit the total tax due on a single return to the Department. Any person
			 desiring to use the simplified sales and use tax returns for concessionaires
			 must secure the approval of the Department at least 10 days in advance of the
			 sale. Any retailer, organizer or promoter desiring the assistance of the
			 Department to determine questions of possible tax liability must contact the
			 Department at least 30 days before the date of the planned sale.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 75, eff. 9-7-73
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.190 - Construction contractors: Definitions

Current through June 11, 2024
For the purposes of this section and NAC 372.200:
1. "Construction contract for improvement to
			 real property" means a contract for erecting, constructing or affixing a
			 structure or other improvement on or to real property, or the remodeling,
			 altering or adding to or repairing of an improvement to real property. The
			 contract may be formal or informal. The term includes all types of contracts,
			 including, without limitation:
(a) Advertised
			 contracts;
(b) Negotiated
			 contracts;
(c) Fixed price
			 contracts;
(d) Cost reimbursable
			 contracts;
(e) Lump-sum contracts;
			 and
(f) Time and material
			 contracts.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.200 - Construction contractors: Tangible personal property purchased for performance of contract

Current through June 11, 2024
1. A construction
			 contractor is the consumer of all the tangible personal property purchased for
			 use in improving real property pursuant to a construction contract for
			 improvement to real property and the tax applies to the total sales price of
			 the property to the contractor.
2.
			 If any such purchase is made and the sales tax is not paid because the vendor
			 did not have a valid Nevada seller's permit, or because a resale certificate
			 was properly given, or for any other reason, the use tax applies based upon the
			 sales price of the property to the contractor.
3. Any tangible personal property purchased
			 by a construction contractor for use in the performance of a construction
			 contract for improvement to real property shall be deemed to have been
			 purchased for use in improving real property.
4. If a construction contract for improvement
			 to real property requires the construction contractor to perform repairs or
			 improvements on real property, the tax applies pursuant to the provisions of
			 this section and not NAC 372.390 or 372.400.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 67, eff. 1-13-72; A
				12-20-79
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.214 - Court reporters: Definitions

Current through June 11, 2024
As used in this section and NAC 372.216, unless the context
				otherwise requires:
1. "Captioning
			 services" means the reporting of a proceeding by means of manual or mechanical
			 shorthand writing and real-time translation of the spoken word with open or
			 closed-captioning capabilities.
2.
			 "Communication access real-time translation services" means the reporting of a
			 proceeding by means of mechanical shorthand writing and real-time transmission
			 of the spoken word, including, without limitation, for use in assisting in
			 communications.
3. "Convention
			 services" means the reporting of a convention proceeding by means of manual or
			 mechanical shorthand writing of the spoken word through the use of real-time
			 translation or a certified transcript of the proceedings.
4. "Court reporter" means a person who is
			 certified pursuant to chapter 656 of NRS to provide the service of court
			 reporting.
5. "Proceeding" means
			 any judicial proceeding, quasi-judicial proceeding, legislative proceeding,
			 quasi-legislative proceeding or other similar proceeding or meeting, including,
			 without limitation:
(a) Grand jury
			 proceedings;
(b) Court
			 proceedings;
(c) Pretrial
			 examinations, depositions, motions and related proceedings of like
			 character;
(d) Proceedings of an
			 administrative agency if the final decision of the agency with reference
			 thereto is subject to judicial review;
(e) Arbitration proceedings;
(f) Regulatory proceedings;
(g) A meeting of a board of directors;
			 or
(h) Any other proceeding or
			 meeting during which the certification of a court reporter is of significant
			 value to the client of the court reporter.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.216 - Court reporters: Purchases of tangible personal property for use in business; charges for providing services

Current through June 11, 2024
1. Purchases of
			 tangible personal property by a court reporter are subject to the sales tax if
			 the property is acquired for use in the operation of the business. As an
			 example of the application of this section, if a court reporter purchases
			 office supplies, computer equipment, computer software or devices used in
			 providing the service of court reporting, the court reporter is the consumer of
			 the tangible personal property and must therefore pay the sales tax at the time
			 of purchase.
2. The sales tax does
			 not apply to any charge for providing the service of court reporting if the
			 charge is stated separately on the invoice or is part of a charge for other
			 services. Charges for providing the service of court reporting include, without
			 limitation, any fee or charge for:
(a)
			 Attending a proceeding;
(b)
			 Providing a transcript of a proceeding, or a copy thereof, to any party to that
			 proceeding;
(c) Providing to any
			 person a single copy of the transcript of a proceeding if such a copy is
			 ordered for use in another proceeding;
(d) Providing real-time translation of a
			 proceeding;
(e) Producing a
			 condensed transcript of a proceeding;
(f) Providing to a representative of a
			 convention proceeding a single copy of the transcript of the convention
			 proceeding or any meeting conducted at the convention;
(g) Providing service as a depository;
			 or
(h) Supervision, consulting,
			 research, postage, express delivery, telephone messages, transportation and
			 travel expenses, copies or computer discs.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.229 - Desktop publishers

Current through June 11, 2024
1. As used in this
			 section, the term "desktop publisher" means a person who is in the business of
			 producing original written or graphic material, or both, or refining,
			 arranging, designing or otherwise modifying, editing, writing, rewriting or
			 redesigning material, or any combination thereof.
2. Purchases of tangible personal property by
			 a desktop publisher are subject to the sales tax if the property is acquired
			 for use in the operation of the business. As an example of the application of
			 this section, the purchase of a laser printer by a desktop publisher for use in
			 that business is subject to the sales tax.
3. When a desktop publisher engages in the
			 services described in subsection 1, the first rendering of the final design
			 delivered to the client is not subject to the sales tax because it is the
			 result of creative services. As an example of the application of this
			 subsection, if a client furnishes information to the desktop publisher on a
			 computer disc and the desktop publisher arranges and designs the material,
			 provides a hard copy to the client for proofing, and makes any necessary
			 corrections after which a final rendering is returned to the client on the
			 original disc, the transaction is not subject to the sales tax.
4. If a desktop publisher, in addition to
			 providing the creative services described in subsection 1, also provides
			 reproduction services, the desktop publisher is a retailer of the copies that
			 are sold and the gross receipts derived therefrom are subject to the tax,
			 except that, if a part of the charge for the copies is for services associated
			 with the creation of the first rendering and that portion of the charge is
			 separately stated on the invoice, the portion of the charge that is
			 attributable to services is not subject to the sales tax. As an example of the
			 application of this subsection, if a desktop publisher provides a client with a
			 presentation package for a sales meeting and also offers for sale copies of the
			 package, the cost of the presentation package is not subject to the sales tax
			 because the charge is for the services provided in producing and creating the
			 idea but the charge for providing the copies is subject to the sales
			 tax.
5. The sales tax does not
			 apply to any charges for supervision, consultation, research, postage, express,
			 telephone and telegraph messages, transportation and travel expenses, or talent
			 fees, if the charge is stated separately on the invoice or is part of a charge
			 for other services.
Added to NAC by Tax
				Comm'n, eff. 11-12-93
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.230 - Florists

Current through June 11, 2024
1. The tax applies to the entire amount
			 charged by a florist or a food bouquet business who receives an order from a
			 customer for the delivery of flowers , a food bouquet or other tangible
			 personal property, including any charges for the delivery except charges for
			 transportation, shipping or postage which are stated separately on the
			 applicable invoice or other billing document. The tax applies to the florist or
			 food bouquet business whether or not:
(a) The
			 florist or food bouquet business instructs another person to make the
			 delivery.
(b) The order is to be
			 delivered in Nevada.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.240 - Garment or fur repairers, alterers and remodelers

Current through June 11, 2024
1.
			 Repairers, alterers and remodelers of garments or furs are consumers of the
			 thread, buttons, linings and other similar items used in repairing, altering
			 and remodeling garments or furs. Except as provided in subsection 2, the tax
			 applies to the sales price of their purchases of those items.
2. A repairer, alterer or remodeler who makes
			 a separately stated charge for an item listed in subsection 1 is a seller
			 making a retail sale of the item.
3. If the repairer, alterer or remodeler
			 furnishes additional fur or material in connection with his or her services and
			 the fair retail price of the fur or material is not segregated on the invoice
			 to the customer, the tax applies to the entire amount charged.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 3, eff. 6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.250 - Gun clubs

Current through June 11, 2024
Gun clubs are the consumers of the clay pigeons and blue rocks
				furnished to members and patrons in connection with trapshooting and similar
				sports, even if the charge for the service is measured by the number of clay
				pigeons or blue rocks used.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 6, eff. 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.260 - Hospitals

Current through June 11, 2024
1. A hospital which is maintained and
			 operated by an organization which is exempt pursuant to section 50 of chapter
			 397, Statutes of Nevada 1955, (NRS
			 372.325 ), is:
(a) Not required to collect the sales tax on:
(1) Tangible personal property furnished to
			 inpatients in connection with the rendition of hospital services.
(2) Meals served to staff members and
			 personnel.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.265 - Interior decorators

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 2, any money collected by an interior
			 decorator for professional services is exempt from sales tax.
2. An interior decorator who renders
			 professional services and sells tangible personal property such as
			 wallcoverings, window treatments, or furniture to a person shall list the price
			 for the services and property separately on the invoice. If the amount charged
			 for professional services is not listed separately on the invoice, the
			 decorator shall remit sales tax on the total amount set forth on the
			 invoice.
3. An interior decorator
			 who renders professional services shall maintain records which support the
			 charges for the services.
4. As
			 used in this section, "professional services":
(a) Includes consultation, layout, the
			 coordination of furniture and fabrics, the selection of color schemes, and
			 paint and the supervision of painting.
(b) Does not include overhead or
			 profit.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.270 - Memorial dealers, cemeteries and cemetery associations

Current through June 11, 2024
1. Memorial dealers are the retailers of the
			 tombstones, markers and other memorials sold by them.
2. Memorial dealers, cemeteries and cemetery
			 associations are the consumers of the cement and other materials used in
			 constructing concrete foundations for setting memorials in place in cemeteries
			 and the tax applies to their purchase of the materials used in making the
			 concrete foundations.
3. If a
			 memorial dealer agrees to furnish a memorial and set it in place in the
			 cemetery for one charge, the tax applies to the entire amount charged. If a
			 separate charge is set forth on the customer's invoice for setting the memorial
			 in place in the cemetery, the tax does not apply to this charge.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 23, eff. 3-1-68; A
				8-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.280 - Morticians: General provisions

Current through June 11, 2024
1. Morticians are
			 the retailers of the tangible personal property which they furnish in
			 connection with rendering their services. The tax applies to the sale by the
			 mortician of all tangible personal property so furnished.
2. The tax applies to:
(a) The fair retail value of clothing, boxes,
			 vaults and any other property furnished in addition to that customarily
			 furnished with standard service.
(b) Acknowledgment cards and appreciation
			 cards, when furnished as part of the regular service, or when the family is
			 charged for them.
(c) All other
			 items of tangible personal property which are furnished by the mortician,
			 computed upon 50 percent of the remainder of the charge for the funeral, except
			 as provided in subsection 3.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.290 - Morticians: Transactions with other states

Current through June 11, 2024
1. When death
			 occurs in this State and burial is to occur in another state, the casket and
			 other personal property purchased in this State for the preparation and
			 delivery of the body to its ultimate burial destination are subject to Nevada
			 sales tax.
2. Where burial occurs
			 in this State, through ashes in urn, entombment in mausoleum or ground burial,
			 the casket, urn or other materials purchased outside this State are not
			 purchased for use in Nevada and are not subject to use tax. The taxable use has
			 occurred outside this State.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 7, eff. 6-7-68; A
				7-8-80
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.300 - Morticians: Funeral expenses paid by United States

Current through June 11, 2024
1. If a
			 portion of the expense of a funeral is paid by the United States directly to
			 the mortician, the transaction is regarded as a sale to the United States and
			 is exempt from the tax to the extent of the payment.
2. Payment to a relative or other person as
			 reimbursement for a portion of the funeral expense is not a sale to the United
			 States and is not exempt from the tax.
3. In cases where the family assigns the
			 death benefits due from the Veterans' Administration or Social Security to the
			 mortician, the United States is not considered the purchaser and no part of the
			 transaction is considered a tax-exempt sale to the United States.
4. Only when the governmental agency makes a
			 payment directly to the mortician is that portion of the funeral expense
			 considered exempt from the tax.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 7, eff. 6-7-68; A
				7-8-80
NRS
				  360.090,
				  372.325,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.305 - Motor vehicles originally bought for resale: Use or loan of motor vehicle; sale of motor vehicle

Current through June 11, 2024
1. Except as
			 otherwise provided in subsections 2 and 3, if a vehicle dealer who purchases
			 and gives a resale certificate for a motor vehicle uses the motor vehicle or
			 loans the motor vehicle to any person, the use or loan of the motor vehicle is
			 taxable to the dealer and the measure of the tax is the purchase price of the
			 motor vehicle by the dealer.
2. A
			 use or loan described in subsection 1 is not taxable to the dealer if each use
			 or loan of the motor vehicle by the dealer is:
(a) Exempt from taxation pursuant to
			 NRS
			 372.327; or
(b) Made for the purpose of retention,
			 demonstration or display of the motor vehicle while holding it for sale in the
			 regular course of business.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.320 - Oculists, optometrists and dispensing opticians

Current through June 11, 2024
1.
			 Oculists and optometrists are the consumers of ophthalmic materials including
			 eyeglasses, frames and lenses used or furnished in the performance of their
			 professional services in the diagnosis, treatment or correction of conditions
			 of the human eye. The tax applies to the sale of the materials to oculists and
			 optometrists.
2. The tax applies to
			 the entire charge made by a dispensing optician for eyeglasses and related
			 products furnished in filling a prescription.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 10, eff. 3-1-68
NRS
				  360.090,
				  372.055,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.330 - Photographers

Current through June 11, 2024
1. As used in this section, "photographer"
			 means a person who is primarily engaged in the creation of visual images that
			 are formed by the chemical action of light or other radiation on sensitive film
			 for which he or she receives consideration.
2. The services performed by a photographer
			 in the creation of a visual image represent the rendering of professional
			 services and are exempt from taxation. Such professional services include,
			 without limitation:
(a) Consultation,
			 visualization, set-up, exposure and processing;
(b) The initial rendering of a visual image
			 and the original proofs that are furnished by a photographer to a customer;
			 and
(c) The creation of a visual
			 image by combining two or more existing photographs or visual images.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.350 - Premiums; gifts; complimentary food and beverages

Current through June 11, 2024
1. Tangible
			 personal property which is delivered as a premium, together with other
			 merchandise which is sold, if the obtaining of the premium by the purchaser is
			 certain and not dependent upon chance or skill, shall be deemed a sale of both
			 the premium and the merchandise. The tax applies to the gross receipts received
			 from the purchaser for the goods and the premium except when the premium is
			 delivered along with a tax-exempt item. In such case the tax applies to the
			 gross receipts from the sale of the premium, which shall be deemed to be the
			 cost of the premium to the retailer, in the absence of any evidence that the
			 retailer received a larger sum for the premium.
2. The tax applies to tangible personal
			 property which is purchased for resale and given away in the form of gifts, as
			 a use of the property other than retention, demonstration or display, while
			 holding it for sale in the regular course of business.
3. Except as otherwise provided in NRS 372.290, the tax applies to tangible personal property, including, without
			 limitation, napkins, straws, plates, utensils, glasses or cups, purchased for
			 resale and given away with complimentary food, meals or beverages as a use of
			 the property other than retention, demonstration, or display while holding it
			 for sale in the regular course of business.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 76, eff. 1-10-74;	A by
				R156-22A,
				eff. 6/11/2024
NRS 360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.367 - Property purchased for use as prize in raffle, contest or game of chance

Current through June 11, 2024
1. A person who purchases tangible personal
			 property for the purpose of awarding the property as a prize to the winner of a
			 raffle, contest or game of chance is considered to be the purchaser or consumer
			 of that property for purposes of the sales or use tax. Except as otherwise
			 provided in subsection 2, that person shall:
(a) Pay sales tax to the retailer;
			 or
(b) If the property is acquired
			 from a retailer outside this State who is not registered to collect sales and
			 use tax for the State of Nevada, remit use tax to the Department at the time of
			 purchase.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.370 - Property used in manufacturing

Current through June 11, 2024
1. The tax applies
			 to the sale of tangible personal property to persons who purchase it for the
			 purpose of use in manufacturing, producing or processing tangible personal
			 property and not for the purpose of physically incorporating it into the
			 manufactured article to be sold. An example is a chemical used as a catalyst or
			 otherwise to produce a chemical or physical reaction such as the production of
			 heat or the removal of impurities.
2. The tax does not apply to sales of
			 tangible personal property to persons who purchase it for the purpose of
			 incorporating it into the manufactured article to be sold. An example is a raw
			 material which becomes part of the manufactured article.
3. When a manufacturer purchases the
			 materials to fabricate or purchases complete dies, patterns, jigs, tooling,
			 photo engravings or other manufacturing aids for the account of a customer who
			 acquires title upon delivery, or upon the completion of the fabrication, the
			 manufacturer will be regarded as having purchased the property either as an
			 agent of or for resale to the customer. An example is when, pursuant to the
			 purchase order of a customer, a manufacturer obtains a particular pattern, die
			 or tool which is required to manufacture the goods desired by the customer and
			 identifies the special tool separately from the billing for the goods and
			 either delivers it to the customer or holds it as bailee for the customer, it
			 will be presumed that the manufacturer acquired the property as an agent of the
			 customer or for immediate resale to him or her.
4. The tax applies either to the sale to the
			 manufacturer as an agent of his or her customer or to the sale by the
			 manufacturer to the customer.
5. In
			 determining whether the manufacturer purchases the property as an agent of or
			 for resale to his or her customer, the terms of the contract with the customer,
			 the custom of usage of the trade and any other pertinent factors will be
			 considered.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 9, eff. 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.380 - "Producing," "fabricating" and "processing" defined for

Current through June 11, 2024
; separation of charges for labor from charges for tangible
				personal property required.
1. As used
			 in section 5 of chapter 397, Statutes of Nevada 1955, (NRS
			 372.060 ), "producing," "fabricating" and
			 "processing":
(a) Include any operation which
			 results in the creation or production of tangible personal property or which is
			 a step in a process or series of operations resulting in the creation or
			 production of tangible personal property.
(b) Do not include any operation which
			 constitutes merely the repair or reconditioning of tangible personal property
			 to refit it for the use for which it was originally produced.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.400 - Repairing and reconditioning: Examples of parts and materials which are substantial or insubstantial in value in relation to total charge

Current through June 11, 2024
1. Repairs to motor vehicles, airplanes,
			 machinery, appliances, farm implements, boats, radios and television sets and
			 the repair of furniture, involving expensive cushion filling, brocades or other
			 materials for covering, are jobs in which the parts and materials are
			 substantial in value in relation to the total charge and must be separately
			 stated and taxed.
2. Repairs to
			 tires, tubes, clothing, watches, jewelry and shoes and the repair of a table by
			 filling a dent with wood putty or filler, or sectioning of the wood with
			 similar wood, staining and varnishing, are repair jobs in which the parts and
			 materials are insubstantial in value in relation to the total charge, and the
			 tax must be paid on the purchase of the parts and materials by the
			 repairer.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 16, eff.
				6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.420 - Repairing and reconditioning: Signs

Current through June 11, 2024
1. Except as
			 provided in this subsection, if labor is the greater part of the charge for the
			 repair of a sign, the repairer may elect to pay the tax on the materials used
			 by him or her rather than charge sales tax to the customer on the selling price
			 of the materials. If materials are billed separately the sales tax applies to
			 the selling price of the materials.
2. If materials constitute the greater part
			 of the repair charge the materials must be billed separately and the sales tax
			 applies to the selling price of the materials.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 15, eff.
				6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.450 - Painters, polishers and finishers; repainters and refinishers

Current through June 11, 2024
1. The tax applies to charges for painting,
			 polishing and otherwise finishing tangible personal property in connection with
			 the production of a finished product for consumers, whether the article to be
			 finished is supplied by the customer or by the finisher. The tax does not apply
			 to charges for painting or finishing real property.
2. The tax does not apply to charges for
			 repainting or refinishing used articles. The tax applies to the sale to the
			 refinisher of the paint and other materials used in the process, as he or she
			 is regarded as the consumer of the property. If the refinisher uses paint or
			 other materials purchased under a resale certificate, or without payment of the
			 use tax if purchased outside the State or in interstate commerce, the
			 refinisher must report and pay the tax measured by the cost of the materials to
			 him or her.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 58, eff. 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.460 - Replacement parts and materials

Current through June 11, 2024
1. The sale of
			 tangible personal property by a retailer includes the furnishing of replacement
			 parts or materials to repair or replace the tangible personal property pursuant
			 to the provisions of a warranty or guaranty included in the contract of sale.
			 Sales and use taxes do not apply to the purchase and use of replacement parts
			 or materials by the retailer if the purchase and use of those parts or
			 materials was made for the repair or replacement of tangible personal property
			 pursuant to the provisions of the warranty or guaranty.
2. If a lessor leases or rents tangible
			 personal property to a:
(a) Retailer who will
			 furnish the tangible personal property to a customer; or
(b) Customer of a retailer, pursuant to the
			 provisions of a warranty or guaranty included in a contract of sale, the lessor
			 must not include the gross receipts from that lease or rental of the tangible
			 personal property in the gross receipts that are subject to the use tax. The
			 lessor shall maintain documentation that indicates that the tangible personal
			 property was leased or rented to a retailer, or the customer of a retailer,
			 pursuant to the provisions of a warranty or guaranty included in a contract of
			 sale.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.470 - Signs, showcards and posters

Current through June 11, 2024
1. The tax applies
			 to the total charges for painting signs, showcards and posters, whether or not
			 the materials are furnished by the painter or the customer, and whether or not
			 the charge for labor is separately stated. The labor charges are fabrication
			 labor charges which are subject to the tax.
2. The tax does not apply to charges for
			 painting or lettering on real property. The painter or letterer is the consumer
			 of the materials used in the work and the tax applies to him or her on the
			 sales price of those materials.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 15, eff.
				6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.480 - Taxidermists

Current through June 11, 2024
1. Except as provided in subsection 2,
			 taxidermists are the consumers of the materials used in repairing, stuffing,
			 and mounting any parts of animals, birds, fish or other objects furnished by
			 their customers.
2. The taxidermist
			 is the retailer of the materials if a separate charge for them is made on the
			 invoices to the customers at the fair retail sales price.
3. The tax applies to all retail sales by
			 taxidermists of skins, heads, mountings or other tangible personal
			 property.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 8, eff. 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.500 - Vending machines: Operator to obtain permit, report and pay tax; stickers required

Current through June 11, 2024
1. Each person who
			 operates vending machines which dispense tangible personal property of a kind
			 the gross receipts from the retail sale of which are subject to tax shall
			 obtain a permit to engage in the business of selling tangible personal property
			 and shall report and pay to the State the tax upon the gross receipts from the
			 sales made through the machines.
2.
			 One permit is sufficient for all the machines of one operator.
3. A sticker showing the name of the vendor
			 and Nevada sales tax permit number must be affixed in a conspicuous place upon
			 each vending machine.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 25, eff.
				6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.520 - Vending machines: Sales price; computation of tax

Current through June 11, 2024
Each operator of vending machines shall establish the sales
				price of the items in the machines with the Commission and if the Commission is
				satisfied that the sales price does not include the tax imposed, he or she may
				compute his or her tax on the basis of that sales price. If permission is
				granted to compute the tax on this basis, he or she shall post a notice on each
				vending machine notifying the public of this fact. The notice must be in
				substantially the following form:
"The sales price of any item sold through this machine includes
				applicable Nevada State and Local Sales Taxes."
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 25, eff.
				6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.530 - Producers of X-ray film for diagnostic use

Current through June 11, 2024
Producers of X-ray film for diagnostic use are the consumers of
				the materials and supplies used in the production of the film. The tax applies
				to the sale of the materials and supplies to the laboratory which produces the
				film whether it is operated by a physician, surgeon, dentist or other
				person.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 14, 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › BAD DEBT DEDUCTION › Section 372.532 - "Bad debt deduction" defined

Current through June 11, 2024
As used in NAC
				372.532 to
				372.539, inclusive, unless the
				context otherwise requires, "bad debt deduction" means the deduction from the
				taxable sales of a retailer provided pursuant to
				NRS
				372.368 and
				374.373 for the amount of the
				sales price of a sale which the retailer is unable to
				collect.
Added to NAC by
				Tax Comm'n by R191-18, eff. 12/19/2018
NRS 360.090,
				  372.368,
				  372.725,
				  374.373,
				  374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › BAD DEBT DEDUCTION › Section 372.534 - Claim for bad debt deduction

Current through June 11, 2024
A retailer who wishes to claim a bad debt deduction must claim
				the deduction on a return filed with the Department not later than 12 months
				after the last day of the month in which:
1. The retailer wrote off the bad debt in the
			 business records of the retailer that are maintained in the ordinary course of
			 the retailer's business and became eligible to claim a deduction for the bad
			 debt pursuant to section 166 of the Internal Revenue Code,
			 26 U.S.C. §
									166, if the retailer is required to file a
			 federal income tax return; or
2.
			 The bad debt was written off in the records and books of account of the
			 retailer in accordance with generally accepted accounting principles, if the
			 retailer is not required to file a federal income tax return.
Added to NAC by
				Tax Comm'n by R191-18, eff. 12/19/2018
NRS 360.090,
				  372.368,
				  372.725,
				  374.373,
				  374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › BAD DEBT DEDUCTION › Section 372.535 - Maintenance and availability of records relating to bad debt

Current through June 11, 2024
1. Pursuant to
			 NRS
			 372.735 and
			 374.740, a retailer who claims a
			 deduction for a bad debt deduction shall maintain a record of the following
			 information relating to the bad debt:
(a) The
			 name of the debtor.
(b) The date on
			 which the bad debt was incurred.
(c) The taxable sales price of the sale of
			 tangible personal property giving rise to the bad debt.
(d) The amount of sales tax remitted to the
			 Department on the sale of tangible personal property giving rise to the bad
			 debt.
(e) The portion of the bad
			 debt representing:
(1) Interest;
(2) Any finance charge;
(3) Any service charge; and
(4) Any other amount charged as part of the
			 sale which was not subject to sales tax.
(f) If the retailer is required to file a
			 federal income tax return:
(1) The date on
			 which the retailer wrote off the bad debt in the business records of the
			 retailer that are maintained in the ordinary course of the retailer's business
			 and became eligible to claim a deduction for the bad debt pursuant to section
			 166 of the Internal Revenue Code,
			 26 U.S.C. §
											166;
(2) The amount of the deduction claimed for
			 the bad debt pursuant to section 166 of the Internal Revenue Code;
			 and
(3) Any other evidence that the
			 retailer claimed a deduction pursuant to section 166 of the Internal Revenue
			 Code for the uncollectable portion of the bad debt on which sales tax was
			 originally paid.
(g) If
			 the retailer is not required to file a federal income tax return:
(1) The date on which the debt was written
			 off the records and books of account of the retailer in accordance with
			 generally accepted accounting principles;
(2) The amount of the debt written off the
			 records and books of account of the retailer on which sales tax was originally
			 paid; and
(3) Any other evidence
			 that the uncollectable portion of the debt was written off the records and
			 books of account of the retailer in accordance with generally accepted
			 accounting principles.
(h) The amount of the bad debt deduction
			 claimed by the retailer for each bad debt.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › BAD DEBT DEDUCTION › Section 372.536 - Value of property sold that has been repossessed

Current through June 11, 2024
For the purposes of
				NRS
				372.368 and
				374.373, the value of property
				sold that has been repossessed by the retailer is the actual cash value of the
				repossessed property.
Added to NAC by
				Tax Comm'n by R191-18, eff. 12/19/2018
NRS 360.090,
				  372.368,
				  372.725,
				  374.373,
				  374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › BAD DEBT DEDUCTION › Section 372.538 - Method for determining actual cash value of property other than motor vehicle; retention of books and records substantiating actual cash value

Current through June 11, 2024
1. Except as otherwise provided in NAC
			 372.539, for the purposes of
			 NRS
			 372.368 and
			 374.373 and NAC
			 372.536, the actual cash value of
			 property which has been repossessed is:
(a)
			 If the retailer sells the repossessed property in an arm's length transaction,
			 the sales price of the repossessed property, less the direct cost of
			 refinishing or restoring the property to saleable condition before the sale and
			 any direct auction expenses paid to a third party; or
(b) If the retailer places the repossessed
			 property into his or her resale inventory, the wholesale value of the property
			 as recorded by the retailer in the records of the retailer's resale inventory,
			 less the direct cost to repossess the property and the direct cost of
			 refinishing or restoring the property to saleable condition.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › BAD DEBT DEDUCTION › Section 372.539 - Method for determining actual cash value of motor vehicle; retention of books and records substantiating actual cash value

Current through June 11, 2024
1. For the purposes of
			 NRS
			 372.368 and
			 374.373 and NAC
			 372.536, the actual cash value of
			 a motor vehicle that has been repossessed by a retailer is the wholesale price
			 published in a price guide recognized in the retailer's industry for a motor
			 vehicle of the same make, model and year which is in the same condition as the
			 actual condition of the motor vehicle at the time the motor vehicle was
			 repossessed.
2. The cost to
			 repossess or improve the condition of a motor vehicle which has been
			 repossessed may not be deducted from the actual cash value of the motor
			 vehicle.
3. A retailer who claims a
			 bad debt deduction for a motor vehicle that has been repossessed by the
			 retailer shall retain, in the dealer jacket for the motor vehicle and with the
			 books and records of the retailer, documentation substantiating the actual cash
			 value of the motor vehicle at the time it was repossessed, including, without
			 limitation:
(a) A copy of the published
			 wholesale price which was used to determine the actual cash value of the motor
			 vehicle pursuant to subsection 2.
(b) If the retailer receives a check from an
			 insurer for the partial loss of the motor vehicle, a copy of that
			 check.
(c) If the motor vehicle is
			 sold at auction or to a salvage yard, proof of payment from that
			 sale.
(d) If the actual cash value
			 of the motor vehicle was determined pursuant to subsection 1, documentation
			 demonstrating the condition of the motor vehicle at the time of repossession
			 which may include, without limitation:
(1)
			 Pictures documenting the condition of the motor vehicle at the time of
			 repossession; or
(2) Inspection
			 documents prepared by the retailer of the motor vehicle substantiating the
			 condition of the motor vehicle at the time of repossession.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.540 - Seeds and plants

Current through June 11, 2024
1. The tax does not
			 apply to sales of seeds, the products of which will be used as feed for any
			 form of animal life of a kind the products of which ordinarily constitute food
			 for human consumption or are to be sold in the regular course of the
			 purchaser's business.
2. The tax
			 applies to sales of nonannual plants, such as fruit trees and berry vines,
			 whether or not the products will be sold or used as food for human consumption,
			 unless the plants themselves, as distinguished from their products, are
			 purchased for resale.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 29, eff. 3-1-68
NRS
				  360.090,
				  372.280,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.605 - Food: "Prepared food intended for immediate consumption" interpreted

Current through June 11, 2024
1. As used in
			 NRS
			 372.284, the Department will interpret the
			 term "prepared food intended for immediate consumption" to:
(a) Mean prepared food, as defined in
			 NRS
			 360B.460, which is deemed to be intended for
			 immediate consumption. Subsections 1, 2 and 3 of
			 NRS
			 360B.460 each describe a separate type of
			 prepared food.
(b) Exclude, if sold
			 without eating utensils provided by the seller:
(1) Two or more food ingredients mixed or
			 combined by the seller for sale as a single item and sold:
(I) By a seller whose primary NAICS
			 classification is within Subsector 311, Food Manufacturing; or
(II) In an unheated state by weight or volume
			 as a single item.
(2)
			 Bakery items, including bread, rolls, buns, biscuits, bagels, croissants,
			 pastries, donuts, Danish pastries, cakes, tortes, pies, tarts, muffins, bars,
			 cookies and tortillas.
(c) Exclude food sold as a single item which,
			 according to the nutrition labeling information required by
			 21 C.F.R. §
										101.9, contains four or more servings per
			 container, if the seller maintains records of each such sale as are required by
			 the Department pursuant to
			 NRS
			 372.735.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.607 - Food: Determination whether food sold at retail by seller is sold with eating utensils provided by seller; method for calculating percentage of prepared food sold by seller

Current through June 11, 2024
For the purpose of determining whether food sold at retail by a
				seller is a food sold with eating utensils provided by the seller pursuant to
				subsection 3 of
				NRS
				360B.460 and NAC
				372.605:
1. Except as otherwise provided in subsection
			 2, a seller who made retail sales of prepared food during a tax year or
			 business fiscal year, whichever is selected by the seller, as soon as
			 practicable after accounting records for that tax year or business fiscal year,
			 as applicable, are available to the seller but not later than 90 days after the
			 beginning of the seller's next tax year or business fiscal year, as applicable,
			 shall calculate a percentage by:
(a)
			 Calculating the sum of:
(1) The total dollar
			 value of all retail sales of food which is described in subsection 1 of
			 NRS
			 360B.460 and which was sold at retail by the
			 seller during the immediately preceding tax year or business fiscal year, as
			 applicable;
(2) The total dollar
			 value of all retail sales of food which is described in subsection 2 of
			 NRS
			 360B.460 and which was sold at retail by the
			 seller during the immediately preceding tax year or business fiscal year, as
			 applicable; and
(3) The total
			 dollar value of all retail sales of food which is incapable of being
			 transferred to the purchaser without the use of a plate, bowl, glass or cup,
			 including, without limitation, soft drinks dispensed from a fountain and food
			 dispensed at a salad bar, and which was sold at retail by the seller during the
			 immediately preceding tax year or business fiscal year, as applicable;
			 and
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.620 - Food: Records maintained by retailers

Current through June 11, 2024
Retailers shall maintain records which separately indicate the
				amount of sales of food items exempt from and subject to the tax.
Added to NAC by Tax
				Comm'n, eff. 1-8-86; A by R021-08, 4-17-2008
NRS
				  360.090,
				  372.725,
				  372.735
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.625 - Textbooks

Current through June 11, 2024
1. To qualify for an exemption pursuant to
			 NRS
			 372.287 and
			 374.292,
			 a book must be:
(a) Authorized for use as a
			 textbook within the Nevada System of Higher Education by the Board of Regents
			 or its designee; and
(b) Purchased
			 from a retailer in Nevada by a student who is enrolled at a university or
			 college that is a part of the Nevada System of Higher Education.