reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › DIRECT SALES ORGANIZATIONS › Section 372.912 - Sales tax collection agreement: Termination

Current through June 11, 2024
1. If a
			 direct sales organization does not comply with the terms of a sales tax
			 collection agreement, the Department may terminate the sales tax collection
			 agreement.
2. Before terminating a
			 sales tax collection agreement pursuant to subsection 1, the Department shall
			 send to the direct sales organization a notice of the proposed decision to
			 terminate the sales tax collection agreement in the manner described in
			 NRS
			 360.350.
3. A direct sales organization may petition
			 the determination to terminate a sales tax collection agreement in the manner
			 described in
			 NRS
			 360.360. Any hearing and subsequent appeal to
			 the Commission must be conducted in accordance with the provisions of
			 NRS
			 360.300 to
			 360.400,
			 inclusive.
4. Until a sales tax
			 collection agreement is finally terminated pursuant to this section, the direct
			 sales organization shall continue to comply with the terms of the sales tax
			 collection agreement and continue to report and remit the tax on the tangible
			 personal property that is the subject of the sales tax collection agreement. If
			 the direct sales organization does not comply with the terms of the sales tax
			 collection agreement or fails to continue to report and remit the tax on the
			 tangible personal property that is the subject of the sales tax collection
			 agreement, the Department may assess a deficiency determination pursuant to
			 NRS
			 360.300 against an independent salesperson
			 who sold, stored, used or otherwise consumed tangible personal property that is
			 the subject of the sales tax collection agreement.
Added to NAC by Tax
				Comm'n by R021-05, eff. 10-31-2005
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › General Provisions › Section 372.920 - Applicability

Current through June 11, 2024
1. Except as otherwise provided in subsection
				2, the provisions of:
(a) NAC 372.922 to
				372.932, inclusive:
(1) Apply to tangible
				personal property purchased on or before June 15, 2005, for lease or rental in
				this State; and
(2) Do not apply to
				tangible personal property purchased after June 15, 2005, for lease or rental
				in this State.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased On or Before June 15, 2005 › Section 372.922 - Collection and payment of tax when tangible personal property is purchased for lease or rental within this State

Current through June 11, 2024
Except as otherwise provided in NAC
				  372.932:
1. A person who purchases tangible personal
				property outside of this State for lease or rental within this State shall pay
				the use tax due in this State measured by:
(a) The cost of the property to the person;
				or
(b) The person's gross lease or
				rental charges for the lease or rental of the property within this
				State.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased On or Before June 15, 2005 › Section 372.924 - Election by lessor to pay tax on use of tangible personal property rather than cost of acquisition

Current through June 11, 2024
1. If a lessor of
				tangible personal property elects to pay the tax on the use of that property as
				measured by the amount of the rental charged for the property rather than the
				cost of the acquisition of that property pursuant to
				NRS
				372.170 or
				372.240,
				the lessor shall notify the Department of that election on a form prepared by
				the Department. The lessor shall file a copy of the form with his or her
				records and make the copy available to the Department for inspection upon
				request.
2. A lessor who notifies
				the Department of his or her election pursuant to subsection 1 may choose to
				apply the election:
(a) Separately to the
				item of tangible personal property that the lessor identifies on the form and
				submit the form within 10 days after acquiring that item; or
(b) To all the tangible personal property he
				or she acquires within the next ensuing year and submit the form on an annual
				basis.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased On or Before June 15, 2005 › Section 372.926 - Sale of tangible personal property designated as lease or rental for purpose of retaining security interest

Current through June 11, 2024
1. If tangible
				personal property is sold, but the transaction is designated as a lease or
				rental for the purpose of retaining a security interest in the property, the
				transaction is a sale and the tax applies to the transaction in the same manner
				as a conditional sale described in NAC 372.050. A security interest in the
				property is created if the consideration paid by the lessee for the right of
				possession and use of the property is an obligation for the term of the lease
				and is not subject to termination by the lessee, and:
(a) The original term of the lease is equal
				to or greater than the remaining economic life of the property;
(b) The lessee is required to renew the lease
				for the remaining economic life of the property or purchase the
				property;
(c) The lessee has an
				option to renew the lease for the remaining economic life of the property
				without the payment of any additional consideration or with the payment of
				nominal additional consideration if he or she complies with the terms of the
				lease; or
(d) The lessee has an
				option to purchase the property without the payment of any additional
				consideration or with the payment of nominal additional consideration if he or
				she complies with the terms of the lease.
For the purposes of this subsection, the economic life of
				  the property will be determined with reference to the facts and circumstances
				  at the time of the transaction.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased On or Before June 15, 2005 › Section 372.928 - Sale of tangible personal property designated as finance lease

Current through June 11, 2024
1. If tangible personal property is sold, but
				the transaction is designated as a finance lease:
(a) The transaction is a sale;
(b) The tax applies to the transaction in the
				same manner as a conditional sale described in NAC 372.050;
(c) The lessee is deemed to be the purchaser
				of the tangible personal property; and
(d) If applicable, the purchaser may elect,
				pursuant to
				NRS
				372.170 or
				372.240,
				to pay the tax on the use of that property as measured by the amount of the
				rental charged for the property rather than the cost of the acquisition of that
				property.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased On or Before June 15, 2005 › Section 372.930 - Sale and lease back of tangible personal property

Current through June 11, 2024
1. The
				sale of tangible personal property to a person who is in the business of
				leasing tangible personal property to others and who leases the property back
				to the seller within 90 days after the date on which the property was sold is
				not a taxable sale if the lessor is registered with the Department to collect
				and report the tax pursuant to NAC 372.922 and 372.926.
2. A person who paid the sales or use tax on
				a sale of tangible personal property that meets the requirements of subsection
				1 may apply to the Department for a refund in the amount of the tax paid if the
				transaction is properly documented.
3. To document properly such a transaction,
				the documentation must establish that:
(a) The
				purchaser gave a resale certificate to the vendor at the time of sale, unless
				the vendor was out of state and was not required to be registered in
				Nevada.
(b) The purchaser sold the
				property to a second purchaser who is in the business of leasing tangible
				personal property and accepted the second purchaser's resale
				certificate.
(c) The second
				purchaser leased the property back to the first purchaser within 90 days after
				the date on which the property was sold to the second purchaser.
(d) The lessor was registered with the
				Department to collect and report the tax pursuant to NAC 372.922 and 372.926 at
				the time of the transaction.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased On or Before June 15, 2005 › Section 372.932 - Certain transfers of tangible personal property to governmental entities or nonprofit organizations

Current through June 11, 2024
1. If a lease of
				tangible personal property to an entity exempt from taxation pursuant to
				NRS
				372.325 or
				372.326
				constitutes a sale pursuant to NAC 372.926, the sale is exempt from
				taxation.
2. Any transfer of
				tangible personal property described in
				NRS
				372.7283 or
				372.7287
				shall be deemed to constitute a sale of the tangible personal property and is
				exempt from taxation.
3. If a lease
				of tangible personal property to an entity exempt from taxation pursuant to
				NRS
				372.325 or
				372.326
				does not constitute a sale pursuant to subsection 2 or NAC 372.926, the
				original sale of the tangible personal property to the lessor is not exempt
				from taxation and the lessor must pay the tax.
Added to NAC by Tax
				  Comm'n by R058-02, eff. 1-17-2003; A by R021-08, 4-17-2008-Substituted in
				  revision for NAC 372.075
NRS
					 360.090,
					 372.385,
					 372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.934 - "Lease or rental" and "retailer" defined

Current through June 11, 2024
As used in NAC 372.934 to 372.946, inclusive, unless the
				  context otherwise requires:
1. "Lease
				or rental" has the meaning ascribed to it in
				NRS
				360B.450.
2. "Retailer" includes every person who
				engages in the lease or rental of tangible personal property to another for any
				purpose other than sublease or subrent.
Added to NAC by Tax
				  Comm'n by R105-09, eff. 11-25-2009
NRS
					 360.090,
					 360B.110,
					 372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.936 - Lease or rental of tangible personal property constitutes sale

Current through June 11, 2024
1. A lease or rental of tangible personal
				property shall be deemed to constitute a transaction in lieu of a transfer of
				title, exchange or barter pursuant to the provisions of subsection 2 of
				NRS
				372.060.
2. A lease or rental of tangible personal
				property for any purpose other than sublease or subrent constitutes a retail
				sale.
Added to NAC by Tax
				  Comm'n by R105-09, eff. 11-25-2009
NRS
					 360.090,
					 360B.110,
					 372.060,
					 372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.938 - Collection and payment of sales tax on lease or rental of tangible personal property; sale of property following its use in lease or rental service

Current through June 11, 2024
1. The legal incidence of the sales tax on a
				lease or rental of tangible personal property falls upon the person who leases
				or rents the property from the retailer.
2. A retailer engaged in the lease or rental
				of tangible personal property shall collect and remit the sales tax measured
				by:
(a) The gross lease or rental charges for
				the lease or rental of that property; or
(b) The cost of that property to the
				retailer.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.940 - Treatment of various charges made in connection with lease or rental of tangible personal property

Current through June 11, 2024
For the purposes of NAC
				  372.938:
1. The gross lease or rental charges for the
				lease or rental of tangible personal property include any mandatory charges,
				whether or not separately stated, for any service, activity or function made in
				conjunction with the lease or rental of the tangible personal property. The
				term "mandatory charges" may include, for example and without limitation, any:
(a) Fee or charge for mileage.
(b) Fee or charge for the return of the
				property, commonly referred to as a "drop-off charge."
(c) Fee or charge for the reinstatement of a
				lease or rental agreement.
(d)
				Reimbursement for fixed costs or expenses, including, without limitation,
				management fees, documentation fees, interest, financing fees and carrying
				charges, collection call charges, repossession charges and billing
				charges.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.942 - Termination of lease

Current through June 11, 2024
For the purposes of NAC 372.938:
1. A retailer may discontinue charging sales
				tax on the basis of gross lease charges when a lease agreement is terminated.
				Periodic billing statements for amounts which are past due at the time the
				agreement is terminated may continue after termination for collection
				purposes.
2. Evidence that a lease
				agreement has been terminated includes:
(a)
				Documentation showing that the leased property has been repossessed or returned
				to the lessor.
(b) A formal notice
				of termination that has been personally served upon the lessee or served upon
				the lessee by certified mail, return receipt requested, or registered
				mail.
(c) Proof that the property
				has been wrecked, damaged, stolen or otherwise rendered unusable.
(d) A new agreement to lease the same
				property to the same or another lessee.
(e) Any other evidence or documentation which
				is acceptable to the Department and shows that a lease agreement has been
				terminated.
Such evidence must be maintained pursuant to
				  NRS
				  372.735.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.944 - Sale of tangible personal property designated as lease or rental for purpose of retaining security interest

Current through June 11, 2024
If tangible personal property is sold, but the transaction is
				  designated as a lease or rental for the purpose of retaining a security
				  interest in the property, the transaction constitutes a sale and the tax
				  applies to the transaction in the same manner as a conditional sale described
				  in NAC 372.050. A security interest is created in the property if the transfer
				  of possession or control of the property is made under:
1. A security agreement or plan for deferred
				payment that requires the transfer of title upon completion of the required
				payments; or
2. An agreement that
				requires the transfer of title upon completion of required payments and payment
				of an option price that does not exceed the greater of $100 or 1 percent of the
				total required payments.
Added to NAC by Tax
				  Comm'n by R105-09, eff. 11-25-2009
NRS
					 360.090,
					 372.385,
					 372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › LEASES, RENTALS AND CERTAIN OTHER TRANSFERS › Property Purchased After June 15, 2005 › Section 372.946 - Purchase, sale and lease back of tangible personal property

Current through June 11, 2024
1. If tangible personal property is sold to
				an initial purchaser who then sells the property to a person who is in the
				business of leasing tangible personal property to others, that second purchaser
				then leases the property back to the initial purchaser within 180 days after
				the date of the initial sale of the property to the initial purchaser or within
				such a longer period as may be authorized by the Department, and these
				transactions are properly documented pursuant to subsection 2:
(a) That initial sale of the property to the
				initial purchaser constitutes a sale for the purpose of resale;
(b) That subsequent sale of the property to
				the second purchaser constitutes a sale for the purpose of resale;
(c) That lease of the property back to the
				initial purchaser constitutes a retail sale; and
(d) If the initial purchaser paid any sales
				or use tax on that initial sale of the property to that initial purchaser, that
				initial purchaser is entitled to a refund of the amount of the tax paid to this
				State.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › GENERAL PROVISIONS › Section 372A.010 - Effect of criminal proceeding on collection of tax

Current through June 11, 2024
1. An action brought to recover any tax, fee
			 or civil penalty imposed pursuant to chapter 372A of NRS is not barred by a
			 prior acquittal of the defendant in a criminal action arising out of the same
			 transaction or occurrence.
2. The
			 Department may postpone an administrative hearing contesting the assessment of
			 a tax, fee or civil penalty imposed pursuant to chapter 372A of NRS if a
			 criminal prosecution of the defendant arising out of the same transaction or
			 occurrence is pending.
3. In a
			 civil proceeding brought pursuant to chapter 372A of NRS, the doctrine of
			 collateral estoppel may bar the relitigation of an issue determined in a
			 previous criminal proceeding in which the party sought to be estopped had a
			 full and fair opportunity to litigate that issue.
Added to NAC by Dep't of
				Taxation, eff. 6-20-90
NRS
				  372A.050
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › GENERAL PROVISIONS › Section 372A.020 - Use of revenue stamps

Current through June 11, 2024
1. Each dealer in
			 controlled substances who purchases revenue stamps from the Department pursuant
			 to
			 NRS
			 372A.090 shall affix the stamps to each
			 package, packet or container of a controlled substance he or she
			 sells.
2. This section does not
			 apply to any sale that is subject to an excise tax imposed by
			 NRS
			 372A.290.
Added to NAC by Dep't of
				Taxation, eff. 9-19-90; A by Tax Comm'n by R073-13, 6-23-2014; A by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.100 - Definitions

Current through June 11, 2024
As used in NAC 372A.100 to
				372A.160,
				inclusive, and sections 2 to 11, inclusive, unless the context otherwise
				requires, the words and terms defined in NAC
				372A.110
				to
				372A.140,
				inclusive, and sections 2 to 10, inclusive, have the meanings ascribed to them
				in those sections.
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; A by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.102 - "Batch" defined

Current through June 11, 2024
"Batch" means the usable flower and trim contained within one
				or more specific lots of cannabis grown by a cannabis cultivation facility from
				one or more seeds or cuttings of the same strain of cannabis and harvested on
				or before a specified final date of harvest.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.104 - "Cannabis" defined

Current through June 11, 2024
Cannabis" has the meaning ascribed to it in
				NRS
				372A.015.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.105 - "Cannabis cultivation facility" defined

Current through June 11, 2024
"Cannabis cultivation facility" has the meaning ascribed to it
				in
				NRS
				372A.210.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.106 - "Cannabis establishment" defined

Current through June 11, 2024
"Cannabis establishment" has the meaning ascribed to it in
				NRS
				678A.095.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.107 - "Cannabis product" defined

Current through June 11, 2024
"Cannabis product" has the meaning ascribed to it in
				NRS
				372A.290.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.109 - "Department" defined

Current through June 11, 2024
"Department" means the Department of
				Taxation.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.110 - "Excise tax on medical marijuana" defined

Current through June 11, 2024
"Excise tax on cannabis" has the meaning ascribed to it in
				NRS
				372A.220.
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; A by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.112 - "Extraction" defined

Current through June 11, 2024
"Extraction" has the meaning ascribed to it in
				NRS
				453.0825.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.115 - "Fair market value" defined

Current through June 11, 2024
"Fair market value" means the value established by the
				Department based on the price that a buyer would pay to a seller in an arm's
				length transaction for cannabis in the wholesale market.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.118 - "Lot" defined

Current through June 11, 2024
"Lot" means:
1. The
			 flowers from one or more cannabis plants of the same batch, in a quantity that
			 weighs 5 pounds or less;
2. The
			 leaves or other plant matter from one or more cannabis plants of the same
			 batch, other than full female flowers, in a quantity that weighs 15 pounds or
			 less; or
3. The wet leaves or other
			 plant matter from one or more cannabis plants of the same batch used only for
			 extraction, in a quantity that weighs 125 pounds or less within 2 hours of
			 harvest.
Added
				to NAC by Tax Comm'n by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050,
				678B.640
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.120

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; R by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.130

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; R by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.140 - "Taxpayer" defined

Current through June 11, 2024
"Taxpayer" has the meaning ascribed to it in
				NRS
				372A.250.
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; A by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.150

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; R by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.155 - Method for calculating fair market value at wholesale for various categories of cannabis

Current through June 11, 2024
The Department will calculate the fair market value at
				wholesale using the reported sales or transfer of cannabis in each category of
				cannabis described in this section using the methodology described in
				subsections 1 to 6, inclusive. The fair market value at wholesale of:
1. Cannabis bud must be calculated on the
			 basis of the total weight of all cannabis bud that is sold, excluding the
			 inadvertent inclusion of an inconsequential amount of cannabis bud in a sale of
			 cannabis trim.
2. Cannabis trim
			 must be calculated on the basis of the total weight of all cannabis trim that
			 is sold, including the total weight of an inconsequential amount of cannabis
			 bud which is inadvertently included.
3. Immature cannabis plants must be
			 calculated on the basis of the total number of immature cannabis plants
			 sold.
4. Whole wet cannabis plants
			 must be calculated on the basis of the total weight of the entire whole wet
			 cannabis plant. A cannabis cultivation facility shall maintain records of the
			 time each batch containing whole wet cannabis plants is harvested and weighed
			 which contain the weight of each plant, are in writing and are created
			 contemporaneously with the harvesting and weighing. To determine the total
			 weight of the whole wet cannabis plant:
(a)
			 The plant must not undergo any further processing, including, without
			 limitation, drying the plant and subsequently selling separately the cannabis
			 bud and cannabis trim from the plant, before being weighed; and
(b) The plant must be weighed within 2 hours
			 after the harvesting of the batch containing the plant and without any further
			 processing of the plant, including, without limitation, increasing the ambient
			 temperature of the room in which the plant is held or drying, curing or
			 trimming the plant. If the whole wet cannabis plant is not weighed within 2
			 hours after the harvest of the batch containing the plant or is subjected to
			 further processing, the fair market value at wholesale of the plant must not be
			 calculated using this subsection and must be calculated using subsection 1 or
			 2.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.160 - Payment of tax; monthly return

Current through June 11, 2024
1. Each taxpayer
			 shall, on or before the last day of the month immediately following each month
			 for which the taxpayer is subject to the imposition of the excise tax on
			 cannabis, file with the Department a return on a form prescribed by the
			 Department and remit to the Department any tax due for the month covered by the
			 return. Each taxpayer shall file a return even if the taxpayer has no liability
			 for the tax.
2. Each taxpayer shall
			 pay the excise tax on cannabis to the Department upon the first sale of
			 cannabis or cannabis products to a cannabis establishment or
			 consumer.
3. If a cannabis
			 cultivation facility sells cannabis to another cannabis cultivation facility
			 and pays to the Department the excise tax imposed by subsection 1 or 2 of
			 NRS
			 372A.290, as applicable, the excise tax
			 imposed by subsection 1 or 2 of
			 NRS
			 372A.290 is not required for any subsequent
			 wholesale sale of that cannabis.
4.
			 Each taxpayer shall keep all supporting documentation for verification that the
			 excise tax imposed by subsection 1 or 2 of
			 NRS
			 372A.290 was paid on the first wholesale sale
			 of cannabis.
5. The Department may
			 require a cannabis establishment to submit a financial statement as determined
			 to be necessary by the Department to ensure the collection of any taxes which
			 may be owed by the cannabis establishment.
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; A by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.170

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; R by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372A - Tax on Controlled Substances › EXCISE TAX ON MEDICAL MARIJUANA › Section 372A.180

Current through June 11, 2024
Added to NAC by Tax
				Comm'n by R073-13, eff. 6-23-2014; R by
				R108-20A,
				eff. 4/11/2022
NRS
				360.090,
				372A.050.
Nevada Administrative Code › Chapter 372B - Taxes on Passenger Carriers › Section 372B.100 - "Excise tax on passenger transportation" defined

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
					"excise tax on passenger transportation" means the taxes imposed
					by NRS 372B.140, 372B.150 and 372B.160.
Added to NAC by
					Tax Comm'n by
					R068-15,
					eff. 6/28/2016
NRS 360.090,
						372B.110
Nevada Administrative Code › Chapter 372B - Taxes on Passenger Carriers › Section 372B.200 - Duties of Department: Identification, registration and notification of taxpayer; failure to register or notify does not excuse requirement to pay tax

Current through June 11, 2024
1. The Department shall:
(a) Use the best information available to
				identify each taxpayer;
(b) Register
				each taxpayer; and
(c) Notify each
				taxpayer of the requirement to pay the excise tax on passenger
				transportation.
Nevada Administrative Code › Chapter 372B - Taxes on Passenger Carriers › Section 372B.210 - Tax due and payable monthly

Current through June 11, 2024
The excise tax on passenger transportation is due and payable to
					the Department monthly on or before the last day of the month next succeeding
					the month in which the tax accrued.
Added to NAC by
					Tax Comm'n by
					R068-15,
					eff. 6/28/2016
NRS 360.090,
						372B.110
Nevada Administrative Code › Chapter 372B - Taxes on Passenger Carriers › Section 372B.215 - Filing of return with Department

Current through June 11, 2024
1. On or before the
				last day of the month following each reporting period, a return for the
				preceding period must be filed with the Department on a form prescribed by the
				Department.
2. A return required by
				this section to be filed must be signed by the person required to file the
				return or by his or her authorized agent but need not be verified by
				oath.
Added to NAC by
					Tax Comm'n by
					R068-15,
					eff. 6/28/2016
NRS 360.090,
						372B.110
Nevada Administrative Code › Chapter 372B - Taxes on Passenger Carriers › Section 372B.220 - Requirements for return

Current through June 11, 2024
1. A return filed
				pursuant to NAC 372B.215 must show:show:
(a)
				The total amount of the fares charged by the taxpayer for transportation
				services during the preceding reporting period;
(b) The amount of the taxes due from the
				taxpayer for the reporting period covered by the return; and
(c) Such other information as the Department
				deems necessary for the proper administration of the excise tax on passenger
				transportation.
Nevada Administrative Code › Chapter 372B - Taxes on Passenger Carriers › Section 372B.230 - Calculation of amount of tax due

Current through June 11, 2024
In determining the amount of the excise tax on passenger
					transportation due from a taxpayer:
1.
				A transportation network company, common motor carrier of passengers or
				certificate holder shall multiply the tax rate by the total of all amounts
				charged to its customer for transportation services, including, without
				limitation, all fees, surcharges, technology fees, convenience charges for the
				use of a credit or debit card and any other amount that is part of the
				fare.
2. The amount due must be
				computed to the third decimal place and rounded to a whole cent using a method
				that rounds up to the next cent if the numeral in the third decimal place is
				greater than 4.
Added to NAC by
					Tax Comm'n by
					R068-15,
					eff. 6/28/2016
NRS 360.090,
						372B.110
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 373.050 and 373.100 have the meanings ascribed to them in those sections.
Added by R071-14, eff. 1/16/2015
NRS 373.083
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.100 - "Taxpayer" defined

Current through June 11, 2024
"Taxpayer" means a person who uses special fuel in a motor vehicle operated or intended to operate interstate and who files a quarterly tax return pursuant to the International Fuel Tax Agreement.
Added by R071-14, eff. 1/16/2015
NRS 373.083
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.140 - Request for reimbursement for certain taxes imposed on special fuel consumed outside the State; requirements

Current through June 11, 2024
1. Except as
		  otherwise provided in this subsection, a taxpayer may, in the manner prescribed
		  by this chapter, request reimbursement of any tax imposed on special fuels
		  pursuant to NRS 373.062, 373.066  or 373.0663  for that portion of the special
		  fuel purchased by the taxpayer which is consumed outside this State. A taxpayer
		  may not request reimbursement of any tax imposed on special fuels pursuant to
		  NRS 373.062  in a county if the Department determines that in the fiscal year
		  ending on June 30 of the calendar year for which the taxpayer would be
		  requesting reimbursement, the total number of gallons of diesel fuel sold in
		  that county is less than 10,000,000 gallons.
2. A request for reimbursement of the tax
		  imposed on special fuels pursuant to NRS 373.062, 373.066  or 373.0663  must:
(a) Be submitted to the Department on a form
		  prescribed by the Department.
(b)
		  Be accompanied by payment of the fee prescribed by NAC 373.170.
(c) Be received by the Department not later
		  than April 1 of the calendar year immediately following the calendar year for
		  which the taxpayer is requesting reimbursement.
(d) Include a request for reimbursement of
		  the tax imposed pursuant to NRS 373.062, 373.066  or 373.0663  on all special
		  fuels purchased by the taxpayer during the calendar year immediately preceding
		  the date by which, pursuant to paragraph (c), the request must be received by
		  the Department.
(e) Include
		  evidence satisfactory to the Department that the taxpayer filed a quarterly tax
		  return pursuant to the International Fuel Tax Agreement that corresponds to
		  each quarter of the calendar year during which the special fuel was purchased
		  and for which the taxpayer is requesting reimbursement.
(f) Include a copy of a fuel receipt meeting
		  the requirements of subsection 3 or any other evidence satisfactory to the
		  Department to establish the number of gallons of special fuel purchased by the
		  taxpayer and for which the taxpayer is eligible for reimbursement.
(g) Include evidence satisfactory to the
		  Department to establish the number of miles traveled outside this
		  State.
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.150 - Approval by Department of request for reimbursement; limitations on payments

Current through June 11, 2024
Upon timely receipt of a complete request submitted pursuant to
			 this chapter for reimbursement of any tax imposed on special fuels pursuant to
			 NRS 373.062, 373.066  or 373.0663  and receipt of any other information required
			 by the Department, the Department will determine whether to grant or deny the
			 request for reimbursement. If the Department approves a request for
			 reimbursement of the tax imposed on special fuels pursuant to NRS 373.062,
			 373.066  or 373.0663, for each county in which a tax is imposed on special fuels
			 pursuant to NRS 373.062, 373.066  or 373.0663:
1. The reimbursement must be paid only from
		  money deposited into the trust account for the county during the current fiscal
		  year in accordance with the provisions of NAC 373.160;
2. The total amount of money which must be
		  paid by the county in any fiscal year to reimburse any amounts owed to
		  taxpayers must not exceed 20 percent of the total amount of money collected by
		  the county from any tax imposed on special fuels pursuant to NRS 373.062,
		  373.066  or 373.0663; and
3. The
		  reimbursement must not be paid from any money received by the county from any
		  tax imposed pursuant to NRS 373.066  during the term of any bonds outstanding on
		  June 12, 2013, secured by those taxes or of any bonds that refund such bonds,
		  provided that the term of the refunding bonds is not longer than the term of
		  the refunded bonds.
Added by R071-14, eff. 1-16-2015; A by R071-14, eff. 1/1/2017;	A by
			 R010-20A,
			 eff. 11/2/2020
NRS 373.083
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.160 - Department to establish and administer interest-bearing trust accounts for deposit of certain taxes collected by county; money in trust accounts to be used to pay requests for reimbursement; pro-rata payments; distributions to county

Current through June 11, 2024
1. For each county
		  in which a tax is imposed pursuant to NRS 373.062  and in which the total number
		  of gallons of diesel fuel sold in the county during the immediately preceding
		  fiscal year is 10,000,000 gallons or more, the Department will establish and
		  administer an interest bearing trust account and will deposit into the trust
		  account an amount equal to 20 percent of the total amount of taxes collected by
		  the county pursuant to NRS 373.062. For each county in which a tax is imposed
		  pursuant to NRS 373.0663, the Department will establish and administer an
		  interest-bearing trust account and will deposit into the trust account an
		  amount equal to 20 percent of the total amount of taxes collected by the county
		  pursuant to NRS 373.0663, as applicable, each month. After the expiration of
		  the term of any bonds outstanding on June 12, 2013, secured by the proceeds of
		  any tax imposed pursuant to NRS 373.066, for each county in which a tax is
		  imposed pursuant to NRS 373.066, the Department will establish and administer
		  an interest-bearing trust account and will deposit into the trust account an
		  amount equal to 20 percent of the total amount of taxes collected by the county
		  pursuant to NRS 373.066  each month.
2. Except as otherwise provided in subsection
		  4, the money deposited by the Department into any trust account created
		  pursuant to subsection 1 must be used only to pay requests for reimbursement
		  approved by the Department pursuant to NAC 373.150.
3. If in any year the total amount of
		  requests for reimbursement approved by the Department exceeds the amount of
		  money deposited into the trust account of the county during the current fiscal
		  year, the Department will pay the approved requests for reimbursement on a pro
		  rata basis. For the purposes of this subsection, "pro rata basis" means that
		  the amount of each request for reimbursement approved by the Department will be
		  proportionally reduced by multiplying the amount of reimbursement approved by
		  the ratio of the total amount of money deposited into the trust account during
		  the current fiscal year, exclusive of interest, divided by the total amount of
		  requests for reimbursement approved by the Department.
4. At the end of each fiscal year and after
		  the payment of all requests for reimbursement approved by the Department, the
		  Department will distribute to each county for which a trust account has been
		  created pursuant to subsection 1 any balance remaining in the trust account,
		  including the amount of any accrued interest.
Added by R071-14, eff. 1-16-2015; A by R071-14, eff. 1/1/2017;	A by
			 R010-20A,
			 eff. 11/2/2020
NRS 373.083
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.170 - Fee

Current through June 11, 2024
1. The Department will charge and collect from each taxpayer who submits a request for reimbursement pursuant to this chapter a nonrefundable fee of $100 for each request. The fee must be paid to the Department using a method of payment accepted by the Department. The Department will not consider any request for reimbursement that is not accompanied by the fee required by this section.
2. If a check or other method of payment submitted to the Department for payment of the fee required by this section is returned to the Department or otherwise dishonored upon presentation for payment, the Department:
(a) Will charge an additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling the check or other method of payment; and
(b) Except as otherwise provided in NRS 353.1467, may require that any future payments of the fee required by this section be made by cashier's check, traveler's check, money order or cash.
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.180 - Examinations and audits

Current through June 11, 2024
1. The Department
		  or any of its authorized agents may investigate or conduct an examination or
		  audit of any taxpayer who receives a reimbursement of any tax imposed on
		  special fuels pursuant to NRS 373.062, 373.066  or 373.0663  to:
(a) Determine whether the taxpayer was
		  eligible for the amount of reimbursement received; and
(b) Verify any supporting documentation
		  relating to the request for reimbursement submitted by the taxpayer to the
		  Department.
Nevada Administrative Code › Chapter 373 - County Taxes on Fuel › Section 373.190 - Adjustment of reimbursement after audit or examination

Current through June 11, 2024
If the Department determines after an audit or examination conducted pursuant to NAC 373.180 that a taxpayer is not eligible for the amount of reimbursement received, the Department may adjust the amount of reimbursement.
Added by R071-14, eff. 1/16/2015
NRS 373.083
Nevada Administrative Code › Chapter 374 - Local School Support Tax › Section 374.005 - Trade-in allowances

Current through June 11, 2024
The amount upon which the tax is computed includes any allowance for property which is traded in. If the Nevada Tax Commission finds that an allowance stated in an agreement is less than the fair market value, the allowance actually agreed upon shall be deemed the market value.
Tax Comm'n, Combined Sales and Use Tax Ruling No. 38, eff. 3-1-68-Substituted in revision for NAC 372.060
NRS 360.090, 374.030, 374.070, 374.725
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 375.015 to 375.140, inclusive, have the meanings ascribed to them in those sections.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68-A by R181-01, 5-13-2002; A by Dep't of Taxation by R224-03, 4-30-2004
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.015 - "Agency agreement" defined

Current through June 11, 2024
"Agency agreement" means a written agreement pursuant to which a legal representative may act on behalf of another person.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.020 - "Assigned," "granted," "transferred" and "otherwise conveyed" defined

Current through June 11, 2024
"Assigned," "granted," "transferred" and "otherwise conveyed" are synonymous words all meaning the transfer of title to realty from one person to another.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.030 - "Consideration" defined

Current through June 11, 2024
"Consideration" means that which is regarded as the equivalent or return given or suffered by one for the act or promise of another. It means the price paid for the real property transferred. The consideration can be in the form of money, or in the form of other things of value, or a combination of both.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.040 - "Deed of trust" and "trust deed" defined

Current through June 11, 2024
"Deed of trust" or "trust deed" means an instrument taking the place and serving the uses of a common-law mortgage, by which legal title to real property is placed in one or more trustees, to secure the repayment of a sum of money or the performance of other conditions.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.050 - "Deed with the right of redemption" defined

Current through June 11, 2024
"Deed with the right of redemption" means a deed which provides for the annulling and revoking of a conditional sale of property for the failure to perform the conditions stipulated.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.060 - "Easement" defined

Current through June 11, 2024
"Easement" means a permanent interest in another's land, with a right to enjoy it fully and without obstruction. The term includes the right of ingress and egress to a person's property.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.063 - "Fractional interest" defined

Current through June 11, 2024
"Fractional interest" means an interest in a portion of real property. A person who holds a fractional interest in real property has no rights in another owner's fractional interest in that property.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.067 - "Joint tenancy" and "joint tenants" defined

Current through June 11, 2024
"Joint tenancy" or "joint tenants" means a relationship in which two or more owners hold identical interests in real property simultaneously by the same instrument and with the same right of possession. A joint tenant has a right of survivorship to the other joint tenant's share.
Added to NAC by Tax Comm'n by R181-01, eff. 5-13-2002
NRS 360.090, 375.015
Nevada Administrative Code › Chapter 375 - Taxes on Transfers of Real Property › Section 375.070 - "Land" defined

Current through June 11, 2024
"Land" means not only the soil, but everything attached to it, whether attached by the course of nature, as trees, herbage and water or by the hand of man, as buildings and fences.
Tax Comm'n, Real Property Transfer Tax Ruling part No. 1, eff. 1-1-68
NRS 360.090, 375.015