reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › SALES ON INDIAN RESERVATIONS AND COLONIES › Section 370.240 - Refund of precollected state tax: Effect of provisions

Current through June 11, 2024
NAC 370.230 does not limit state statutes regarding the sale of
						cigarettes or other tobacco products, including, without limitation, chapter
						370 of NRS, and is not a waiver of the sovereign powers of tribes.
Added to NAC by Tax
						Comm'n, eff. 5-27-92
NRS
							360.090,
							370.510,
							370.520
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › SALES ON INDIAN RESERVATIONS AND COLONIES › Section 370.250 - List of tribes eligible to purchase cigarettes with tribal tax stamps affixed and other products exempt from state tax

Current through June 11, 2024
The Department will, as frequently as it deems necessary,
						publish and distribute to all licensed cigarette wholesale dealers a list of
						all tribes that are eligible to purchase:
1. Cigarettes to which tribal tax stamps are
					affixed instead of state tax stamps; and
2. Other products made from tobacco, exempt
					from the tax imposed by the State on products made from tobacco.
Dep't of Taxation,
						Cigarette Tax Reg. part No. 8, eff. 5-26-78-NAC A by Tax Comm'n,
						9-16-92-Substituted in revision for NAC 370.090
NRS
							360.090,
							370.510
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › MANUFACTURERS OF TOBACCO PRODUCTS › Section 370.300 - Definitions

Current through June 11, 2024
As used in NAC 370.300 to 370.330, inclusive, unless the
						context otherwise requires, the words and terms defined in
						NRS
						370.610 to
						370.660,
						inclusive, and NAC 370.310 and 370.320 have the meanings ascribed to them in
						those sections.
Added to NAC by Tax
						Comm'n by R191-05, eff. 11-13-2006
NRS
							360.090,
							370.510,
							370.690
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › MANUFACTURERS OF TOBACCO PRODUCTS › Section 370.310 - "Calendar quarter" defined

Current through June 11, 2024
"Calendar quarter" means a period of 3 consecutive calendar
						months ending on March 31, June 30, September 30 or December 31 in each
						calendar year.
Added to NAC by Tax
						Comm'n by R191-05, eff. 11-13-2006
NRS
							360.090,
							370.510,
							370.690
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › MANUFACTURERS OF TOBACCO PRODUCTS › Section 370.320 - "Escrow deposit" defined

Current through June 11, 2024
"Escrow deposit" means a deposit required from a manufacturer
						of tobacco products pursuant to subsection 2 of
						NRS
						370A.140.
Added to NAC by Tax
						Comm'n by R191-05, eff. 11-13-2006
NRS
							360.090,
							370.510,
							370.690
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › MANUFACTURERS OF TOBACCO PRODUCTS › Section 370.330 - Nonparticipating manufacturer: Requirements for quarterly escrow deposits and reports; noncompliance with requirements

Current through June 11, 2024
1. A
					nonparticipating manufacturer shall make escrow deposits in quarterly
					installments for the calendar year in which the sales covered by those deposits
					are made if:
(a) The nonparticipating
					manufacturer:
(1) Has not previously
					established a qualified escrow fund and made escrow deposits to that fund for
					sales in Nevada;
(2) Has not made
					any escrow deposits for more than 1 year;
(3) Has failed to make any escrow deposits in
					a complete and timely manner for any prior calendar year;
(4) Has failed to pay any judgments entered
					against the nonparticipating manufacturer in any jurisdiction, including,
					without limitation, any judgments for any civil penalties arising from a
					failure to comply with the law of any jurisdiction requiring a deposit into a
					qualified escrow fund; or
(5) Sells
					more than 1.6 million cigarettes in Nevada during a calendar quarter;
					or
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.500 - Definitions

Current through June 11, 2024
As used in NAC 370.500 to 370.595, inclusive, of this
						regulation, unless the context otherwise requires, the words and terms defined
						in NAC 370.510 to 370.525, inclusive have the meanings ascribed to them in
						those sections.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.510 - "Directory" defined

Current through June 11, 2024
"Directory" means the directory created pursuant to NRS
						NRS
						370.675.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.515 - "Hearing officer" defined

Current through June 11, 2024
"Hearing officer" means an administrative law judge appointed
						by the Commission pursuant to subsection 4 of of NAC 370.545.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.520 - "Manufacturer of tobacco products" or "manufacturer" defined

Current through June 11, 2024
"Manufacturer of tobacco products" or "manufacturer" has the
						meaning ascribed to the term "manufacturer of tobacco products" in NRS
						NRS
						370A.060.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.525 - "Respondent" defined

Current through June 11, 2024
"Respondent" means a licensee or manufacturer of tobacco
						products to whom the Department has issued a notice of hearing pursuant to NAC
						370.545.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.540 - Notice of intent to suspend or revoke license or remove from directory; contents and service of notice; opportunity to demonstrate compliance; effect of subsequent alleged violation

Current through June 11, 2024
1. When the
					Department has cause to believe that:
(a) The
					license of a retail dealer or wholesale dealer should be temporarily suspended
					or permanently revoked; or
(b) A
					manufacturer of tobacco products and its brand families should be removed from
					the directory, the Department may issue a notice of intent to suspend or revoke
					the license or a notice of intent to remove the manufacturer and its brand
					families from the directory, as applicable.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.545 - Notice of hearing; contents and service of notice; appointment of hearing officer

Current through June 11, 2024
1. If a licensee or
					manufacturer of tobacco products does not demonstrate compliance within the
					10-day period described in subparagraph (1) or (2) of paragraph (c) of
					subsection 2 of section 7 of this regulation, or if, pursuant to subsection 6
					of section 7 of this regulation, a licensee or manufacturer of tobacco products
					is not entitled to the 10-day period to demonstrate compliance, the Department
					may issue a notice of hearing.
2. A
					notice of hearing issued pursuant to this section must:
(a) State the date, time and location of the
					hearing, which may be held at an office of the Department or at such other
					place in this State as is designated in the notice;
(b) Include a statement of the legal
					authority for the suspension or revocation of the license or removal of the
					manufacturer and its brand families from the directory, as
					applicable;
(c) Identify the
					specific provision or provisions of chapter 370 or 370A of NRS which the
					Department alleges the licensee or manufacturer of tobacco products has
					violated;
(d) Include a statement
					of the facts which support the belief of the Department that the license should
					be suspended or revoked or that the manufacturer and its brand families should
					be removed from the directory, as applicable; and
(e) Include as attachments all documentary
					evidence on which the Department intends to rely to demonstrate that the
					licensee or manufacturer of tobacco products, as applicable, is in violation of
					the provision or provisions of chapter 370 or 370A of NRS identified pursuant
					to paragraph (c).
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.550 - Submission of documentation by respondent; exclusion by hearing officer for untimely submission

Current through June 11, 2024
1. Except as
					otherwise provided in subsection 2, a respondent must, not later than 5
					business days before the date of the hearing set forth in the notice of hearing
					issued pursuant to NAC 370.545, provide to the Department a copy of each
					document which is reasonably available to the respondent and which the
					respondent reasonably believes will be used in support of his or her
					position.
2. A respondent may
					supplement the documents provided pursuant to subsection 1 on or before the
					date of the hearing only if good cause exists to demonstrate why the
					supplemental documents were not provided within the time required by subsection
					1.
3. A hearing officer may exclude
					any document not timely provided pursuant to subsection 1 or 2.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.555 - Submission and service of motions and responses to motions

Current through June 11, 2024
1. All motions, unless made at a hearing,
					must be:
(a) Made in writing; and
(b) Served on the opposing party and the
					hearing officer at least 10 business days before the date of the
					hearing.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.560 - Filing and service of briefs

Current through June 11, 2024
1. A hearing
					officer may order the parties to file briefs with the hearing officer before
					the hearing.
2. Any brief filed
					with a hearing officer must be accompanied by an affidavit from the proponent
					showing service on all other parties of record.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.565 - Appearance of party at hearing; representation by authorized representative of party; qualifications of attorney

Current through June 11, 2024
1. A party may
					appear in person at a hearing or may be represented by an attorney, an
					accountant or an officer, employee or other authorized representative of the
					party.
2. An attorney who
					represents a party at a hearing:
(a) Must be
					admitted to practice and in good standing before the highest court of any state
					of the United States; and
(b) If
					the attorney is not admitted to practice and in good standing before the
					Supreme Court of Nevada, must be associated with an attorney so admitted and in
					good standing.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.570 - Continuances or recesses granted by hearing officer

Current through June 11, 2024
A hearing officer may, in his or her discretion, either before
						or during a hearing, grant continuances or recesses.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.575 - Failure to appear

Current through June 11, 2024
If:
1. A respondent
					fails to appear at a hearing;
2.
					The hearing officer has not granted a continuance;
3. The Department offers proof that the
					respondent was given proper notice of the hearing; and
4. The hearing officer makes a determination
					that the respondent was given proper notice of the hearing, the hearing officer
					may proceed to consider the case on its merits without the participation of the
					respondent and dispose of the case based on the evidence before him or
					her.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.580 - Order of proceedings; written findings and conclusions; issuance and service of decision; date on which decision becomes final

Current through June 11, 2024
1. At a hearing conducted pursuant to NAC
					370.500 to 370.595, inclusive:
(a) The
					Department will present witnesses and evidence and the respondent may
					cross-examine the witnesses in the order in which they are presented by the
					Department.
(b) After the
					Department has completed its presentation of witnesses and evidence, the
					respondent may present witnesses and evidence and the Department may
					cross-examine the witnesses in the order in which they are presented by the
					respondent.
(c) After the
					respondent has completed its presentation of witnesses and evidence, the
					Department may call any rebuttal witnesses and the respondent may cross-examine
					the witnesses.
(d) The hearing
					officer may question any witness, party, counsel or representative at any
					time.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.585 - Filing and service of notice of appeal; rebuttal response by opposing party

Current through June 11, 2024
1. A party may,
					within 20 business days after service of a decision issued by a hearing officer
					pursuant to NAC 370.580, file a notice of appeal with the Commission.
2. A notice of appeal filed pursuant to this
					section must be served on all parties and must:
(a) Identify the decision from which the
					party appeals, the date on which the decision was issued and the basis for the
					appeal;
(b) State with
					particularity each point of law or fact which, in the opinion of the appellant,
					the hearing officer overlooked or misconstrued;
(c) Identify the parts of the record before
					the hearing officer that the appellant deems relevant to the appeal;
					and
(d) State each argument in
					support of the appeal that the appellant intends to present.
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.590 - Oral argument on appeal; consideration of certain evidence; issuance of written decision; final decision for purposes of judicial review

Current through June 11, 2024
1. Upon the filing of a response to the
					notice of appeal pursuant to NAC 370.585 or the expiration of the time for
					filing such a response, the Executive Director will schedule oral argument on
					the appeal at the next meeting of the Commission.
2. Oral argument before the Commission will
					be limited to 15 minutes for each party. The appellant must present his or her
					argument first but may reserve time for rebuttal following the presentation of
					argument by the opposing party. The Commission will consider only evidence
					which was submitted to the hearing officer and identified in the notice of
					appeal or response to the notice of appeal.
3. The Commission may affirm, reverse or
					modify the decision of the hearing officer or remand the case to the hearing
					officer. The Executive Director shall, on behalf of the Commission, issue a
					written decision on the appeal.
4.
					Unless the Commission remands a case to the hearing officer, the decision of
					the Commission is a final decision in a contested case for the purposes of
					judicial review.
Added to NAC
						by Dept of Taxation by
						R146-15A,
						eff. 9/9/2016
NRS
						370.250,
						370.253,
						370.510,
						370.675
Nevada Administrative Code › Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers › ADMINISTRATIVE PROCEEDINGS: SUSPENSION OR REVOCATION OF LICENSE; REMOVAL FROM DIRECTORY OF MANUFACTURERS AND BRAND FAMILIES › Section 370.595 - Effective date of suspension or revocation of license; duties of wholesale dealer; continuation of activities until suspension or revocation is effective

Current through June 11, 2024
If a final order issued by a hearing officer or the Commission
						temporarily suspends or permanently revokes the license of a wholesale
						dealer:
1. The final order must not
					become effective and the license of the wholesale dealer must not be suspended
					or revoked until 20 business days after the date of issuance of the final
					order.
2. The wholesale dealer
					shall, within 5 business days after the date on which the final order is
					issued:
(a) Notify each retail dealer that is
					a customer of the wholesale dealer of the revocation or suspension of the
					license of the wholesale dealer and the date on which the revocation or
					suspension becomes effective; and
(b) Notify each manufacturer of tobacco
					products from whom the wholesale dealer purchases tobacco products of the
					revocation or suspension of the license of the wholesale dealer and the date on
					which the revocation or suspension becomes effective.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.010 - Definitions

Current through June 11, 2024
As used in this chapter, unless the context otherwise requires,
				the words and terms defined in NAC 372.012 to 372.035, inclusive, have the
				meanings ascribed to them in those sections.
Supplied in
				codification; A by Tax Comm'n by R021-08,
				4-17-2008
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.013 - "Computer" defined

Current through June 11, 2024
"Computer" has the meaning ascribed to it in
				NRS
				360B.410.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.014 - "Computer software" defined

Current through June 11, 2024
"Computer software" has the meaning ascribed to it in
				NRS
				360B.415.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.015 - "Custom computer software" defined

Current through June 11, 2024
"Custom computer software" means computer software which is not
				prewritten computer software.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.016 - "Delivered electronically" defined

Current through June 11, 2024
"Delivered electronically" has the meaning ascribed to it in
				NRS
				360B.420.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.017 - "Delivery charges" defined

Current through June 11, 2024
"Delivery charges" has the meaning ascribed to it in
				NRS
				360B.425.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.019 - "Drug" defined

Current through June 11, 2024
"Drug" has the meaning ascribed to it in
				NRS
				360B.435 and includes, without limitation,
				injectable dermal fillers, saline solutions, medical grade gases and
				insulin.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008; A by R104-09,
				11-25-2009
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.020 - "Durable medical equipment" defined

Current through June 11, 2024
"Durable medical equipment" means equipment, including any
				repair and replacement parts therefor, which:
1. Can withstand repeated use;
2. Is primarily and customarily used to serve
			 a medical purpose;
3. Generally is
			 not useful to a person in the absence of illness or injury; and
4. Is not worn in or on the body, and
			 includes, without limitation, abduction and orthotic pillows, anesthesia
			 ventilators, bone growth stimulators, dialyzers and kidney dialysis
			 machines.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.021 - "Electronic" defined

Current through June 11, 2024
"Electronic" has the meaning ascribed to it in
				NRS
				360B.440.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.022 - "Food" defined

Current through June 11, 2024
"Food" has the meaning ascribed to it in
				NRS
				360B.445.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.023 - "Load and leave" defined

Current through June 11, 2024
"Load and leave" means delivery to a purchaser by the use of
				tangible storage media where the tangible storage media is not physically
				transferred to the purchaser.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.024 - "Mobility enhancing equipment" defined

Current through June 11, 2024
"Mobility enhancing equipment" means equipment, including any
				repair and replacement parts therefor, which:
1. Is primarily and customarily used to
			 provide or increase the ability to move from one place to another and which is
			 appropriate for use either in a home or a motor vehicle;
2. Is not generally used by persons with
			 normal mobility; and
3. Does not
			 include any motor vehicle or equipment on a motor vehicle normally provided by
			 a manufacturer of motor vehicles, and includes, without limitation, mobility
			 enhancing car seats for children with a disability and swivel seats for persons
			 with a disability.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.026 - "Prewritten computer software" defined

Current through June 11, 2024
"Prewritten computer software" has the meaning ascribed to it
				in
				NRS
				360B.470.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.027 - "Prosthetic device" defined

Current through June 11, 2024
"Prosthetic device" has the meaning ascribed to it in
				NRS
				360B.475 and includes, without limitation,
				breast implants, feeding catheters, medicine delivery catheters, insulin pumps,
				cochlear implants, orthodontic devices, and amalgams, ceramics, porcelain and
				gold, silver and other metal alloys used to fill teeth.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008; A by R104-09,
				11-25-2009
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.028 - "Purchase price" defined

Current through June 11, 2024
"Purchase price" means the measure subject to use tax and has
				the meaning ascribed to "sales price" in
				NRS
				360B.480.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.029 - "Purchaser" defined

Current through June 11, 2024
"Purchaser" has the meaning ascribed to it in
				NRS
				360B.063.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.030 - "Retail sale" defined

Current through June 11, 2024
"Retail sale" has the meaning ascribed to it in
				NRS
				360B.067.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.031 - "Sales price" defined

Current through June 11, 2024
"Sales price" has the meaning ascribed to it in
				NRS
				360B.480.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.032 - "Sales tax" defined

Current through June 11, 2024
"Sales tax" has the meaning ascribed to it in
				NRS
				360B.070.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.033 - "Seller" defined

Current through June 11, 2024
"Seller" has the meaning ascribed to it in
				NRS
				360B.080.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.034 - "Tangible personal property" defined

Current through June 11, 2024
"Tangible personal property" has the meaning ascribed to it in
				NRS
				360B.095.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.035 - "Use tax" defined

Current through June 11, 2024
"Use tax" has the meaning ascribed to it in
				NRS
				360B.100.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › GENERAL PROVISIONS › Section 372.039 - Ordinance by local government imposing sales and use tax rate must specify effective date; failure to receive actual notice does not relieve requirement to apply changed rate

Current through June 11, 2024
1. An ordinance
			 imposing a sales and use tax must specify the date on which the tax must first
			 be imposed. The effective date must:
(a) Be
			 the first day of the first month of the calendar quarter that begins at least
			 120 days after the ordinance is approved by the governing body of a local
			 government or the voters voting on a question concerning the imposition of the
			 tax; and
(b) For purchases from a
			 printed catalog where the purchaser computes the amount of sales tax owed on
			 the purchase by using the sales and use tax rate published in the catalog, not
			 be earlier than 120 days after the date on which the Department provides notice
			 of the change on the Internet website maintained by the Department and in the
			 newsletter of the Department entitled "Nevada Tax Notes."
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.040 - Purchases of capital goods: Aggregation to defer payment of tax

Current through June 11, 2024
1. The periods for which related purchases of
			 capital goods made to expand a business, establish a new business, or renovate
			 or replace capital equipment which may be aggregated to defer payment of the
			 tax are:
(a) Six months, if the purchases have
			 a total sales price of at least $100,000 but less than $600,000.
(b) One year, if the purchases have a total
			 sales price of at least $600,000.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.045 - Bundled transactions

Current through June 11, 2024
1. Except as
			 otherwise provided by specific statute or regulation, the sales tax or use tax,
			 as applicable, applies to the total amount of consideration received by a
			 seller in connection with a bundled transaction.
2. For the purposes of this section:
(a) Except as otherwise provided in paragraph
			 (b), "bundled transaction" means the retail sale of two or more products,
			 except real property and services to real property, where the products are:
(1) Otherwise distinct and identifiable;
			 and
(2) Sold for one nonitemized
			 price.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.050 - Credit sales

Current through June 11, 2024
1. If tangible
			 personal property is sold on credit, either under a conditional sale or lease
			 contract or otherwise, the whole amount of the contract is taxable unless the
			 retailer keeps adequate and complete records to show separately the sales price
			 of the tangible personal property, and the insurance, interest, finance,
			 carrying and other charges made in the contract. If such records are kept by
			 the retailer, the insurance, interest, finance and carrying charges may be
			 excluded from the computation of the tax.
2. The total amount of the tax on the entire
			 sales price in credit transactions is due on the due date of the return to be
			 filed after the close of the reporting period in which the sale was
			 made.
3. No reduction in the amount
			 of tax payable by the retailer is allowable by reason of his or her transfer at
			 a discount of a conditional sale or lease contract or other evidence of
			 indebtedness.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 35, eff. 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.055 - Calculation of credit toward amount of use tax due for purchase outside of Nevada

Current through June 11, 2024
In determining the amount of use tax that is due from a
				taxpayer, the Department will allow a credit toward the amount due to this
				State in an amount equal to sales tax legitimately paid for the same purchase
				of tangible personal property to a state or local government outside of Nevada,
				upon proof of payment deemed satisfactory to the Department.
Added to NAC by Tax
				Comm'n, eff. 8-26-96
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.065 - Collection of tax and documentation by retailer acting as agent to deliver tangible personal property for unregistered out-of-state retailer; issuance of driveaway permit to nonresident purchaser of vehicle delivered in Nevada

Current through June 11, 2024
1. Except as otherwise provided in
			 subsections 2 and 3, if a retailer located in Nevada delivers, as an agent
			 acting for an unregistered out-of-state retailer, tangible personal property in
			 this State, the retailer shall collect from the person to whom it is delivered
			 the appropriate amount of sales tax due on the basis of the sales price of the
			 tangible personal property.
2. If
			 the person to whom it is delivered informs the retailer that the tangible
			 personal property is for resale, the retailer shall acquire a properly
			 completed resale certificate.
3. If
			 a vehicle is delivered in Nevada to a purchaser who is not a resident of Nevada
			 and the purchaser informs the retailer that the vehicle is to be removed from
			 the State for registration, storage, use and consumption in another state
			 within 15 days after delivery to the purchaser, the retailer shall issue a
			 driveaway permit to the purchaser and require the purchaser to complete and
			 submit to him or her an affidavit of purchase.
4. The tax collected pursuant to subsection 1
			 and any documents acquired pursuant to subsections 2 and 3 must be accounted
			 for in the same manner as all other tax receipts and related documents
			 collected or otherwise acquired by the retailer in the normal course of his or
			 her business.
Added to NAC by Tax
				Comm'n, eff. 7-16-92
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.090 - Merchandise returned by customers

Current through June 11, 2024
1. For the purposes
			 of the deduction from gross receipts of the sales price of merchandise which
			 was returned by customers, "full sale price" includes the portion of the price
			 which was designated as sales tax.
2. When a charge for restocking or handling
			 is deducted from the refund of the sales price to the customer for merchandise
			 which was returned, the full sale price shall be deemed to have been refunded
			 or credited to the customer if the charge represents, as closely as can
			 reasonably be determined, the actual expense to the retailer of retaking the
			 property and replacing it on the shelves or other place from which it was
			 removed for delivery to the customer.
3. The charge may not include compensation
			 for increased overhead costs because of the return, for refinishing or
			 restoring the property to saleable condition where the necessity therefor was
			 occasioned by customer usage, or for any expense which was incurred before the
			 sale, such as the cost of transferring the title or possession under a
			 conditional sale contract.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 37, eff. 3-1-68
NRS
				  360.090,
				  372.025,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.101 - Delivery charges

Current through June 11, 2024
1. Delivery charges
			 included in the sale of tangible personal property are subject to sales and use
			 taxes, including, but not limited to, any charges for:
(a) Transportation, shipping or postage which
			 are not stated separately on applicable invoices or other billing documents.
			 Any charges for transportation, shipping or postage which are stated separately
			 on applicable invoices or other billing documents shall be deemed not to be
			 included in such a sale and are not subject to sales and use taxes.
(b) Handling, crating or packing, whether or
			 not separately stated.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.110 - Auctions when owner bids on his or her property

Current through June 11, 2024
Sales tax does not apply when an owner of property delivers it
				to an auctioneer for auction and bids on his or her own property at the
				auction.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 21, eff.
				6-14-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.120 - Foreclosure sales

Current through June 11, 2024
1. The tax does not
			 apply to sales of tangible personal property at public auction pursuant to the
			 provisions of a chattel mortgage, if:
(a) The
			 sale is made pursuant to a court decree of foreclosure by an officer appointed
			 by the court for that purpose; or
(b) The property is bid in by the
			 mortgagee.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.130 - Advertising agencies

Current through June 11, 2024
1. As used in this
			 section, an "advertising agency" is a person who is primarily in the business
			 of furnishing advertising and promotional services to clients.
2. An advertising agency is the consumer of
			 all the tangible personal property used in the normal course of the business,
			 such as ink, rubber cement and other items used for the purposes of the
			 agency.
3. The development of
			 primary advertising materials on behalf of a client for delivery to the print
			 or broadcast media, a printer or a supplier is principally a service and the
			 charges for such materials are not subject to the sales tax. As used in this
			 subsection, the phrase "development of primary advertising materials" includes
			 all activities involved in the conceptualization, production and refinement of
			 the advertisement or public relations material before its subsequent
			 reproduction by a printer or supplier. The gross receipts from primary
			 advertising materials produced before reproduction are not subject to the sales
			 tax regardless of their form because the development of these materials for the
			 specific benefit of a particular client will be considered a service. These
			 services may include, without limitation, rough or comprehensive
			 visualizations, consultation, market analysis, writing of scripts or copy,
			 creation of preliminary and final artwork or photographs, typesetting,
			 typography, or placing or arranging for the placing of advertisements in
			 newspapers, magazines, publications, television, radio or other advertising
			 media. The sales tax does not apply to a charge billed as an agency fee,
			 service charge or commission if it represents a charge or part of a charge for
			 a service that is not subject to the sales tax.
4. The sales tax applies to the gross
			 receipts from the creation of reproductions of the primary advertising
			 materials, whether the reproduction is performed by a printer or supplier or is
			 performed directly by the advertising agency.
5. An advertising agency may act as a
			 purchasing agent for a customer for the acquisition of reproductions of primary
			 advertising materials from a printer or supplier and pay the tax at the time of
			 purchase from the printer or supplier if it:
(a) Obtains prior written authorization from
			 the customer to purchase the reproductions on his or her behalf;
(b) Discloses to the printer or supplier the
			 name of the customer for whom the reproductions are being purchased;
(c) Charges the customer for the
			 reproductions an amount not to exceed the amount paid by the advertising
			 agency, including the tax;
(d)
			 Lists separately the charges to the customer set forth in paragraph (c) on the
			 statement to the customer; and
(e)
			 Does not use the reproductions for itself or any other customer.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.140 - Barbers, beauty shop operators, bootblacks, launderers and cleaners

Current through June 11, 2024
1. Barbers, beauty shop operators,
			 bootblacks, launderers and cleaners are the consumers of the supplies and other
			 property used in performing their services and the tax applies to the sales
			 price of their purchases of such property.
2. These persons are retailers of any
			 supplies or other tangible personal property which they sell to their customers
			 and the tax applies to the sales price of the property sold.
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 372.150 - Beer, wine and liquor dealers

Current through June 11, 2024
The tax applies in the retail sale of beer, wine and liquor to
				the entire amount charged for the product, including the amount of all other
				state and federal taxes imposed on the product.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 48, eff. 3-1-68
NRS
				  360.090,
				  372.025,
				  372.065,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.155 - Broadcasters

Current through June 11, 2024
1. As used in this section, the term
			 "broadcaster" means a radio or television broadcasting station primarily
			 engaged in, and deriving income from, the business of facilitating speech via
			 over-the-air communications, both as to pure speech and commercial
			 speech.
2. The gross receipts of a
			 broadcaster from the furnishing of broadcasting services are not subject to the
			 sales tax, including, without limitation, the gross receipts from the sale of
			 airtime and any charge for transmission of the signal.
3. Purchases of tangible personal property by
			 broadcasters are subject to the sales tax if such property is consumed by the
			 station and is not resold in the normal course of business. As an example of
			 the application of this subsection, the purchase of a transmitter by a
			 broadcaster is subject to the sales tax.
4. When a broadcaster engages in production
			 services, including the development of commercially suitable audiotapes and
			 videotapes intended for broadcasting purposes only, the gross receipts from the
			 sale of the tapes to the client are not subject to the sales tax. The
			 broadcaster is the consumer, not the retailer, of any tangible personal
			 property which is used incidentally in rendering the service therefore the
			 sales tax applies to the purchase of the property by the broadcaster. As an
			 example of the application of this subsection, if a television station is
			 engaged by a client to create an advertisement for a client and the television
			 station:
(a) Purchases paint and other
			 materials necessary to construct a set upon which the advertisement will be
			 filmed;
(b) Purchases raw videotape
			 footage onto which to dub the advertisement for the client;
(c) Engages in activities such as writing
			 copy, preparing animation, taking photographs and putting music to the piece to
			 complete the advertisement; and
(d)
			 Prepares videotapes of the advertisement which will be distributed to various
			 other television stations for broadcasting, the gross receipts from the sale of
			 the finished videotapes are not subject to the sales tax but the sales tax on
			 the purchase of the paint, videotape and other materials necessary for the
			 production of the videotape must be paid by the station at the time of purchase
			 by the station.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.160 - Pawnbrokers and consignees

Current through June 11, 2024
1. A pawnbroker
			 having possession of tangible personal property for the purpose of sale is a
			 retailer with respect to sales of the property and the tax applies to the gross
			 receipts from such sales.
2. A
			 consignee having possession of tangible personal property owned by another
			 person, or the authority to sell such property or to cause the transfer of
			 title to such property, is a retailer with respect to sales of the property and
			 the tax applies to the gross receipts from such sales.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 21, eff. 6-14-68-NAC A by R026-03,
				10-30-2003
NRS
				  360.090,
				  372.055,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › APPLICATION OF TAX › Section 372.170 - Coins and stamps; bullion

Current through June 11, 2024
1. The tax applies
			 to sales of coins or uncancelled stamps at a premium price for purposes other
			 than use as a medium of exchange or postage. The tax does not apply to sales of
			 coins or uncancelled stamps, even though sold at a premium price, if the
			 purpose of the use of the coins or stamps is as a medium of exchange or
			 postage.
2. If the sales price
			 exceeds the face value of the coins or stamps by 50 percent, they will be
			 deemed to have value as collectors' items and will be taxable. If the sales
			 price does not exceed the face value of the coins or stamps by 50 percent, they
			 will be deemed to have value solely as a medium of exchange or postage and will
			 not be taxable. Sales of any coins not currently accepted as money and sales of
			 cancelled stamps or stamps not currently accepted for postage are
			 taxable.
3. Sales of coins to
			 gaming establishments at any price for use in gaming operations are not
			 taxable, except that, sales of coins at a premium price to gaming
			 establishments for purposes other than use as a medium of exchange are governed
			 by subsection 2.
4. The tax applies
			 to sales of bullion at a premium price for purposes other than use as a medium
			 of exchange. The tax does not apply to sales of bullion, even though sold at a
			 premium price, if the purpose of the use of the bullion is as a medium of
			 exchange.
Tax Comm'n, Combined
				Sales and Use Tax Ruling No. 74, eff. 9-7-73-NAC A by R154-10,
				5-5-2011
NRS
				  360.090,
				  372.725