reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.630 - Newspapers: Sales of property for resale; exempt transactions

Current through June 11, 2024
A sale to a publisher of tangible personal property which
				becomes a part of a newspaper may be deducted in computing the measure of tax
				either:
1. As a sale for resale if the
			 newspaper is to be resold; or
2. As
			 an exempt transaction if the newspaper is to be distributed by the publisher
			 without charge.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 32, eff. 5-1-68; A
				1-16-71
NRS
				  360.090,
				  372.315,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.640 - Newspapers: Resale certificates

Current through June 11, 2024
1. A certificate in
			 the following form may be taken from publishers by their vendors to support
			 deductions taken pursuant to NAC 372.630:
I hereby certify that I hold valid seller's permit number
				.......... issued pursuant to chapters 372, 374 and 377 of the Nevada Revised
				Statutes; that I am engaged in the business of selling or publishing
				................................(name and type of newspaper); that the tangible
				personal property described in the second paragraph of this certificate, which
				I purchase from ................................, will be resold by me in the
				form of tangible personal property or will become a part of a newspaper
				regularly issued at average intervals not exceeding 1 week. I further certify
				that, in the event any of the property is used for any purpose other than that
				specified above or other than retention, demonstration or display while holding
				it for sale in the regular course of business, I will report and pay the tax
				measured by the purchase price of the property.
Description of the property to be purchased:
..................................................................................................................................................
..................................................................................................................................................
Purchaser....................................................................
Address
Dated: .......... (day) of ............ (month) of ........
				(year)
at.....................................................
........................................................
Signature of Authorized Purchaser
2. A publisher who makes no sales other than
			 newspapers included within the exemption provided in section 61 of chapter 397,
			 Statutes of Nevada 1955, (NRS
			 372.315 ) is not required to hold a seller's
			 permit. The above certificate form may be used with a reference in the space
			 for the permit number to a footnote which states:
No permit held since the oversigned sells no tangible personal
				property other than newspapers.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 32, eff. 5-1-68; A 1-16-71-NAC A by Dep't of
				Taxation, 9-19-90
NRS
				  360.090,
				  372.165,
				  372.235,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.650 - Newspapers: Paper and ink; photographs; type metals

Current through June 11, 2024
1. Paper or newsprint and printer's ink are
			 exempt from the tax as ingredients or component parts of newspapers.
2. Photographs which are reproduced in exempt
			 newspapers are not ingredients or component parts of the newspapers.
3. The tax applies to sales of type metals to
			 publishers.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 32, eff. 5-1-68; A
				1-16-71
NRS
				  360.090,
				  372.315,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.660 - Newspapers: Advertising books, mats and mat accessories

Current through June 11, 2024
1. Advertising mat service companies are the
			 consumers of the mats and books which they supply to publishers. The tax
			 applies to the sale to the companies of the mats or books, or if the companies
			 prepare the mats or books, to the sale of the materials which become part of
			 the mats or books.
2. Columnists
			 and syndicators of columns, comic strips and photographs are the consumers of
			 the mats which they supply to publishers. The tax applies to the sale of the
			 mats to the columnist or syndicate.
3. Advertisers are the consumers of the mats
			 which they furnish to newspapers for advertising purposes. The tax applies to
			 the sale of the mats to the advertisers. If the advertiser acts through an
			 advertising agency which acquires the mats for his or her account the tax
			 applies to the sale of the mats to the agency. If the advertising agency acts
			 as the principal in obtaining and furnishing mats to advertisers, the sale to
			 the agency is exempt as a sale for resale, and the sale by the agency is
			 taxable.
4. A person who obtains
			 mats for the purpose of providing newspapers with a ready means of preparing a
			 cut of the person's photograph is the consumer of those mats, and tax applies
			 to the sale of the mats to the person.
5. When a newspaper publisher purchases blank
			 mat stock which he or she makes into mats from engravings or type for use in
			 the newspaper, the newspaper publisher is the consumer of the stock and the tax
			 applies to the sale of the stock to him or her. The tax also applies to sales
			 of raw plastic materials to a publisher who uses a Fairchild, Continental or
			 other plastic mat machine to produce the mats which he or she
			 consumes.
6. A person who makes
			 mats either by the mat stock process or the Fairchild, Continental or similar
			 type process and sells them to others, without also providing an advertising,
			 news or other service, must pay the tax on the selling price of the mats to the
			 consumers.
7. Sales to publishers
			 of accessories or equipment necessary to the making of mats, such as chases
			 holders, mat backing and casting material for curved plates, are sales to
			 consumers and the tax must be paid to the State on the selling price of the
			 accessories and equipment.
8.
			 Persons who sell mats to consumers are required to pay to the State the tax on
			 the total selling price of the mats, including the charges for typography, cuts
			 and other manufacturing aids necessary to produce and fabricate the mats, even
			 though the aids do not become a component part of the mats.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 32, eff. 5-1-68; A
				1-16-71
NRS
				  360.090,
				  372.315,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.680 - Sales to United States: Unincorporated instrumentalities; incorporated instrumentalities

Current through June 11, 2024
1. The tax does not
			 apply to sales to:
(a) The departments of the
			 United States such as the Department of Defense and Department of the Navy and
			 to the various unincorporated independent offices, agencies and establishments
			 of the government.
(b) Corporations
			 which are wholly owned either by the United States or by other corporations
			 which are wholly owned by the United States.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.690 - Sales to United States: Army, Navy and Selective Service System

Current through June 11, 2024
1. The tax applies to sales to persons in the
			 Army or Navy service of the United States, whether or not the merchandise is
			 billed through a ship's service store, post exchange or similar
			 organization.
2. The tax does not
			 apply to sales to:
(a) Army post
			 exchanges;
(b) Navy ships' service
			 stores;
(c) Post messes established
			 pursuant to Army Regulations 210-60;
(d) Officers' messes established pursuant to
			 Navy Regulations, Articles 1435-1440;
(e) The Army or Navy of merchandise purchased
			 from unit and similar funds if the expenditures are made:
(1) In accordance with Army or Navy
			 regulations; and
(2) For the
			 general benefit of Army or Navy personnel; and
(f) State procurement officers for the
			 Selective Service System or to chairs of the local boards or boards of appeal
			 of the Selective Service System when made pursuant to purchase orders (DSS-Form
			 258) prescribed by paragraph 523 et seq. of the Selective Service
			 regulations.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.695 - Sales to State of Nevada: Applicability to credit union

Current through June 11, 2024
1. The exemption provided in subsection 3 of
			 section 50 of chapter 397, Statutes of Nevada 1955, (NRS
			 372.325 ), applies to a credit union
			 chartered by this State pursuant to the provisions of chapter 678 of NRS as an
			 instrumentality of the State.
2.
			 This exemption does not extend to a vendor who finances purchases through the
			 credit union.
Added to NAC by Tax
				Comm'n, eff. 8-2-90
NRS
				  360.090,
				  372.325,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.698 - Sales of certain medical devices to governmental entities: "Medical device" construed

Current through June 11, 2024
For the purpose of carrying out
				NRS
				372.7285 and
				374.731,
				the Department will construe the term "medical device" to include durable
				medical equipment and mobility enhancing equipment.
Added to NAC by Tax
				Comm'n by R021-08, eff. 4-17-2008
NRS
				  360.090,
				  360B.110,
				  372.725,
				  372.7285,
				  374.725,
				  374.731
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.700 - Charitable, religious or educational organizations: Letters of exemption

Current through June 11, 2024
1. An organization requesting exempt status
			 must submit to the Department an application on a form prescribed by the
			 Department and copies of:
(a) Its
			 bylaws;
(b) Its articles of
			 incorporation;
(c) Financial
			 information which provides verifiable sources of income and expenditures, which
			 may include, without limitation, financial statements and independent audit
			 reports;
(d) Letters of exemption
			 issued to it by any governmental agency;
(e) If the application is for a charitable
			 organization, an outline of its charitable activities, fund raisers and goals,
			 and a copy of its business or strategic plan must be attached; and
(f) Any other information which the
			 Department deems relevant.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.701 - Church, synagogue or other place of religious worship" construed

Current through June 11, 2024
" The Department will construe the term "church, synagogue or
				other place of religious worship" as used in paragraph (b) of subsection 2 of
				NRS
				372.3261 to mean a place which:
1. Is properly zoned for religious worship;
			 and
2. Has unrestricted public
			 access on scheduled days of worship.
Added to NAC by Tax
				Comm'n by R181-99, eff. 5-16-2000
NRS
				  360.090,
				  372.3261,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.702 - Apprenticeship program

Current through June 11, 2024
A program of apprenticeship in this State that requests exempt
				status must be eligible for registration and approval by the State Apprentice
				Council pursuant to
				NRS
				610.144.
Added to NAC by Tax
				Comm'n by R181-99, eff. 5-16-2000
NRS
				  360.090,
				  372.3261,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.704 - Application of exemption to property sold, shipped pursuant to sales contract or delivered outside State; application of tax to property sold or delivered to purchaser within State

Current through June 11, 2024
1. The sales tax
			 applies to every retail sale of tangible personal property in this State unless
			 the sale is exempt from taxation pursuant to a statutory exemption or taxation
			 of the sale is prohibited by the United States Constitution. A retail sale in
			 this State is not exempt from taxation for the reason that the sale follows a
			 movement of the property into this State or the sale precedes the removal of
			 the property sold from this State. If title to the property sold passes to the
			 purchaser at a point outside this State, or if for any other reason the sale
			 occurs outside this State, the sales tax does not apply, regardless of the
			 extent of the retailer's participation in this State in relation to the
			 transaction. The retailer has the burden of proving facts establishing the
			 right to an exemption.
2. Except as
			 otherwise provided in subsection 4, sales tax applies when the property sold is
			 delivered to the purchaser or the purchaser's representative in this State,
			 whether or not the disclosed or undisclosed intention of the purchaser is to
			 transport the property to a point outside this State, and whether or not the
			 property is actually so transported. When the property is delivered to the
			 purchaser in this State, it is immaterial that the:
(a) Contract of sale called for the shipment
			 by the retailer of the property to a point outside this State.
(b) Property was made to specifications for
			 out-of-state jobs.
(c) Prices
			 quoted included transportation charges to out-of-state points.
(d) Goods are delivered to the purchaser in
			 this State via a route a portion of which is outside this State.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.708 - Vehicle delivered to nonresident purchaser within State; attached accessories and specialty items

Current through June 11, 2024
1. The Department
			 will consider the sale of a vehicle in this State by a vehicle dealer to a
			 nonresident which is delivered to the nonresident purchaser in Nevada to be
			 exempt from the gross receipts subject to the sales tax if at the time of the
			 sale the purchaser:
(a) Purchases a special
			 permit issued by the Department of Motor Vehicles pursuant to subsection 1 of
			 NRS
			 482.3955 for the purpose of removing the
			 vehicle from Nevada; and
(b)
			 Executes an affidavit in a form prescribed by the Department in which the
			 purchaser affirms under oath that the purchaser is not a resident of Nevada and
			 will be physically removing the vehicle from the State permanently within 15
			 days after delivery of the vehicle to the purchaser.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.712 - Proof of delivery outside State

Current through June 11, 2024
The following types of documentation will be accepted by the
				Department as proof of delivery out-of-state:
1. For companies making regular deliveries
			 out-of-state, sales invoices showing the address to which the merchandise was
			 shipped or delivered. As used in this subsection, the term "regular deliveries"
			 means daily, weekly, biweekly or monthly deliveries.
2. A notarized affidavit signed by the
			 purchaser, where the notary is not a Nevada notary, taken at the time of
			 delivery.
3. A truck log
			 establishing the trip into another state, that corresponds to the dated sales
			 invoice.
4. Invoices, from
			 out-of-state, for costs related to deliveries, including, but not limited to,
			 meals, lodging and fuel, that correspond to the date and place of delivery.
			 Invoices for fuel must indicate the license number of the vehicle used for
			 delivery.
5. Tax charged for
			 another state and remitted to that state by the seller.
6. Purchase orders showing how and where the
			 merchandise is to be delivered out-of-state.
Added to NAC by Tax
				Comm'n, eff. 11-20-87; A 9-6-96, eff. 7-1-97
NRS
				  360.090,
				  372.335,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › EXEMPTIONS › Section 372.715 - Application by air carrier

Current through June 11, 2024
An air carrier which desires to be exempt from the tax imposed
				pursuant to chapter 372, 374, 377, or 377A of NRS must file a written
				application on a form prescribed by the Department and submit evidence of its
				eligibility for the exemption. Upon approval of the application, the Department
				will issue a certificate of exemption.
Added to NAC by Tax
				Comm'n, eff. 9-13-85; A by Dep't of Taxation,
				1-18-90
NRS
				  360.090,
				  372.317,
				  372.725,
				  374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.720 - Revocation, suspension and reissuance of sellers' permits

Current through June 11, 2024
1. Upon the receipt of a notice of the
			 suspension or revocation of a permit, the seller shall, upon demand,
			 immediately surrender the permit to any employee of the Department.
2. Any subsequent violation of the laws or
			 the regulations of the Commission may be cause for the permanent revocation of
			 a seller's permit for habitual violations. The suspension or revocation of
			 temporary or provisional permits shall be deemed prima facie evidence of
			 habitual violations.
3. A new
			 permit will only be issued for a previously suspended or revoked account if the
			 seller:
(a) Pays all outstanding amounts,
			 including the amounts of tax, penalties, interest and costs, if any costs were
			 incurred;
(b) Files all returns due
			 and outstanding;
(c) Pays the
			 required fees for renewal or issuance of permits;
(d) Provides the security demanded to the
			 full extent provided by law; and
(e) Confirms in writing that he or she will
			 henceforth comply with all of the provisions of the laws and the regulations
			 prescribed by the Commission.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.730 - Resale certificates

Current through June 11, 2024
1. The Commission,
			 pursuant to
			 NRS
			 372.165,
			 372.235,
			 374.170
			 and
			 374.240
			 and chapter 377 of NRS, prescribes for use as a resale certificate:
(a) The following general form:
I hereby certify that I hold valid seller's permit number
				.......... issued pursuant to chapters 372, 374 and 377 of the Nevada Revised
				Statutes; that I am engaged in the business of selling ..........; and that the
				tangible personal property described in the second paragraph of this
				certificate, which I purchase from: ................................, will be
				resold by me in the form of tangible personal property. I further certify that
				in the event any of the property is used for any purpose other than retention,
				demonstration or display while I am holding it for sale in the regular course
				of business, it is understood that I am required by chapters 372, 374 and 377
				of the Nevada Revised Statutes to report it and pay the tax measured by the
				purchase price of the property.
Description of the property to be purchased:
..................................................................................................................................................
..................................................................................................................................................
Purchaser....................................................................
Address
...................................................................................
Signature of Authorized Purchaser
Dated: .......... (day) of ............ (month) of ........
				(year)
at.....................................................
(b) Any form which:
(1) Indicates that property is to be
			 purchased for resale; and
(2) The
			 Department determines:
(I) Satisfies the
			 requirements of the Streamlined Sales and Use Tax Agreement; and
(II) Is suitable for this State.
(c) The form set forth
			 in NAC 372.640, if applicable.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.735 - Establishment of exemption; improper claim of exemption

Current through June 11, 2024
1. To establish that the gross receipts from
			 a sale of tangible personal property or the sales price of such property is not
			 subject to the sales or use tax, a seller may:
(a) Not later than 90 days after the date of
			 the pertinent sale, obtain from the purchaser:
(1) A copy of the appropriate letter of
			 exemption issued by the Department;
(2) A fully completed certificate of
			 exemption; or
(3) The information
			 required to complete fully a certificate of exemption; or
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.750 - Certificate of authority for collection of use tax by retailers from out of State

Current through June 11, 2024
A retailer who does not maintain a place of business in this
				State may obtain a certificate of authority from the Commission, authorizing
				the retailer to collect the tax from purchasers, give receipts and pay the tax
				to the Commission in the same manner as a retailer who maintains a place of
				business in this State.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 41, eff. 3-1-68
NRS
				  360.090,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.760 - Determination of amount of tax due; inclusion of tax in sales price of item

Current through June 11, 2024
1. A taxpayer shall determine the amount of
			 the sales or use tax due on a retail sale or purchase of tangible personal
			 property as provided in
			 NRS
			 360.299.
2. A retailer may include the tax in the
			 sales price of an item, but if he or she does so, the retailer shall notify:
(a) The public by posting a sign which is
			 visible to all customers and states that the sales tax is included in the sales
			 price; or
(b) The customer by
			 printing on the receipt for the item a statement that the sales tax is included
			 in the sales price.
In the absence of such a notification, the total amount
				charged to the customer shall be deemed to be the price of the item.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.765 - Over-collection of tax

Current through June 11, 2024
1. Any
			 over-collection must, if possible, be refunded by the retailer to the person
			 from whom it was collected.
2. If
			 an audit deficiency exists involving any over-collection and the amount
			 over-collected has not been paid to the Department, the Department will credit
			 the retailer if it is furnished with satisfactory proof that a refund has been
			 given as required by subsection 1. The Department will not provide a credit for
			 interest assessed on any over-collection that is not reported or that is
			 under-reported, but the Executive Director may approve a credit of not more
			 than 75 percent of the penalty assessed if a refund is given as required by
			 subsection 1.
3. A retailer shall:
(a) Use all practical methods to determine
			 the amount to be refunded pursuant to subsection 1 and the name and address of
			 the person to whom the refund is to be made.
(b) Within 60 days after receiving notice
			 from the Department that a refund must be made, make an accounting to the
			 Department of all refunds paid. The accounting must be accompanied by any
			 supporting documents required by the Department.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.770 - Receipts for tax paid to retailer

Current through June 11, 2024
1. Each retailer
			 who is required or authorized to collect sales or use tax from purchasers must
			 give a receipt to each purchaser for the amount of the tax collected.
2. The receipt must show the following:
(a) The name and place of business of the
			 retailer;
(b) The date on which the
			 property was sold;
(c) The sales
			 price of the property; and
(d) The
			 amount of tax collected by the retailer from the purchaser.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.780 - Deduction for property resold after being purchased for purpose other than resale

Current through June 11, 2024
A retailer who takes a deduction pursuant to section 12 of
				chapter 397, Statutes of Nevada 1955, (NRS
				372.025 ) for property which was resold after
				being purchased for a purpose other than resale shall:
1. Hold a valid permit issued pursuant to
			 NRS
			 372.135;
2. Take the deduction on the retailer's tax
			 return which covers the period in which he or she resold the property;
			 and
3. Maintain complete records
			 which are adequate to substantiate the deduction.
Tax Comm'n, Combined
				Sales and Use Tax Ruling part No. 68, eff.
				6-14-68
NRS
				  360.090,
				  372.025,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.790 - Receipt by Commission of reports, returns and remittances

Current through June 11, 2024
1. Any report, return or remittance which is
			 transmitted through the United States mail shall be deemed to have been
			 received on the date shown by the post office cancellation mark stamped upon
			 the envelope containing it, or on the date it was mailed if proof satisfactory
			 to the Commission establishes that the document or remittance was timely
			 deposited in the United States mail, postage prepaid, and properly addressed to
			 the Commission.
2. A receipt for
			 material sent by certified or registered mail, if different than the post
			 office cancellation mark, will prevail if the date on the receipt is earlier
			 than the cancellation date.
3. A
			 record authenticated by the post office that the cancellation date on certain
			 batches of mail was erroneous is proof satisfactory to the Commission that the
			 mailing was made on a date other than the post office cancellation
			 date.
4. If it is known that the
			 postal service was inoperative at a certain time due to strikes, riots,
			 warfare, acts of God or other reasons, the Commission will consider the
			 circumstances, and if there is other evidence of timely mailing, will accept
			 the evidence and deem the return or payment timely.
5. Under no circumstances will:
(a) The cancellation date affixed by a
			 postage meter in the possession of the taxpayer or other person; or
(b) Statements by the taxpayer or his or her
			 employees, be considered sufficient to refute the post office cancellation date
			 as the date of mailing.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.825 - Security required for payment; waiver of security; habitually delinquent persons

Current through June 11, 2024
1. Except as
			 otherwise provided in subsection 2 and
			 NRS
			 377B.210, a person who obtains a permit to
			 collect sales tax after July 1, 1985, shall deposit with the Department
			 security in an amount equal to twice the estimated average tax due quarterly if
			 the person files returns for quarterly periods, three times the estimated
			 average tax due monthly if the person files returns for monthly periods or four
			 times the estimated average tax due annually if the person files returns for
			 annual periods.
2. A person is not
			 required to deposit security with the Department pursuant to subsection 1 if
			 the amount of security required pursuant to subsection 1 does not exceed
			 $1,000.
3. The Department may
			 reexamine the amount of security required by subsection 1 after a business has
			 been in operation for at least 6 months to determine if the original estimated
			 average tax due is accurate. If the Department determines that the original
			 estimated average tax due is not accurate, the Department may adjust the amount
			 of security required pursuant to subsection 1.
4. Except as otherwise provided in subsection
			 5, after a business that files returns for quarterly or monthly periods has
			 been in operation for at least 12 months, the Department shall not increase the
			 amount of security required pursuant to subsection 1 based solely on business
			 volume or an increase in the tax rate.
5. If the Department determines that a person
			 knowingly made false statements relating to sales volume to minimize the amount
			 of security required pursuant to subsection 1, the Department may increase the
			 amount of security required pursuant to subsection 1 based on the actual tax
			 due quarterly, monthly or annually.
6. The Department shall require any person
			 who is habitually delinquent to deposit with the Department additional security
			 pursuant to
			 NRS
			 372.510 and
			 374.515.
7. If a person who files returns for
			 quarterly periods becomes habitually delinquent, the Department shall require
			 the person to file returns for monthly periods.
8. A person may, if the person's business has
			 been in operation for at least 12 months, submit a written request to the
			 Department for a reexamination of the person's tax-filing history to determine
			 if a reduction in security is warranted pursuant to subsection 1.
9. The Department will accept as security
			 pursuant to this section only:
(a)
			 Cash.
(b) Surety bonds executed by
			 an insurance company.
(c)
			 Irrevocable letters of credit which are issued or confirmed by a bank, savings
			 bank, credit union or savings and loan association situated in the State of
			 Nevada upon the conditions prescribed by the Department.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.826 - Interpretation of "habitually delinquent

Current through June 11, 2024
As used in
				NRS
				372.510 and NAC 372.825, the Commission will
				interpret the term "habitually delinquent" to mean having two or more
				delinquencies, late payments, returned checks or returns showing tax due that
				were filed without payment of the full tax due, or any combination thereof, in
				the 12 consecutive months immediately preceding the date on which the
				Department investigates the matter.
Added to NAC by Tax
				Comm'n, eff. 9-6-96; A by R203-08, 10-15-2010
NRS
				  360.090,
				  372.510,
				  372.725,
				  374.515,
				  374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › ADMINISTRATION OF TAX › Section 372.827 - Sale of capital goods: Security required for deferral of tax

Current through June 11, 2024
1. Each person who qualifies for the deferral
			 of taxes pursuant to
			 NRS
			 372.397 shall establish with the Department
			 security that is equal to the person's tax liability.
2. The Department may accept as security
			 pursuant to subsection 1:
(a) The security set
			 forth in subsection 9 of NAC 372.825; or
(b) A perfected, first priority security
			 interest that designates the State of Nevada as the secured party and is
			 created pursuant to the provisions of
			 NRS 104.9101 to
			 104.9709,
			 inclusive, in personal property that is located in this State.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › RETAILERS LOCATED OUTSIDE OF THIS STATE › Section 372.841 - "Component member" defined

Current through June 11, 2024
As used in NAC 372.841 to 372.856, inclusive, unless the
				context otherwise requires, "component member" has the meaning ascribed to it
				in
				NRS
				372.7243 and
				374.7243.
Added to NAC
				by Tax Comm'n by
				R137-15A,
				eff. 11/2/2016
NRS
				360.090,
				372.725,
				374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › RETAILERS LOCATED OUTSIDE OF THIS STATE › Section 372.844 - "Activity that is significantly associated with a retailer's ability to establish or maintain a market in this State for the retailer's products or services" interpreted

Current through June 11, 2024
For the purpose of NAC 372.841 to 372.856, inclusive, the
				Commission interprets an "activity that is significantly associated with a
				retailer's ability to establish or maintain a market in this State for the
				retailer's products or services" to mean any activity in this State that is
				necessary for the establishment or maintenance of the retailer's market for
				sales of tangible personal property and the protection of the retailer's
				interests in this State. Such an activity includes, without limitation:
1. Soliciting sales of goods in this
			 State.
2. Installing, assembling or
			 repairing goods in this State.
3.
			 Constructing, installing, repairing or maintaining real property or tangible
			 personal property in this State.
4.
			 Delivering products into this State other than by mail or common
			 carrier.
5. Having an exhibit at a
			 trade show to maintain or establish a market for products in this State. This
			 subsection must not be construed to include merely attending a trade
			 show.
6. Selling products online
			 and having a brick and mortar store in this State that accepts returns of such
			 online sales.
7. Performing
			 activities designed to establish or maintain customer relationships, including,
			 without limitation:
(a) Meeting with customers
			 in this State to gather or provide product or marketing information, evaluate
			 customer needs or generate goodwill; or
(b) Being available to provide services
			 associated with a product sold, including, without limitation, warranty
			 repairs, installation assistance or guidance, and training on the use of a
			 product, if the availability of any such service is referenced in the
			 retailer's marketing materials, communications or other information accessible
			 to customers.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › RETAILERS LOCATED OUTSIDE OF THIS STATE › Section 372.846 - Purpose of sections is to reduce disparate impact of responsibility to collect taxes

Current through June 11, 2024
The purpose of NAC 372.841 to 372.856, inclusive, is to reduce
				the disparate impact of the responsibility to collect taxes on retailers
				located in this State and remote retailers located outside this State who
				utilize residents of this State and businesses with a physical presence in this
				State to establish presence in this State by proxy.
Added to NAC
				by Tax Comm'n by
				R137-15A,
				eff. 11/2/2016
NRS
				360.090,
				372.725,
				374.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › RETAILERS LOCATED OUTSIDE OF THIS STATE › Section 372.848 - Presumption of applicability to retailer that is part of controlled group of entities that has a component member in this State: Rebuttal of presumption; written certification by each component member; retention of certifications by retailer

Current through June 11, 2024
1. For the purpose
			 of rebutting the presumption set forth in subsection 1 of
			 NRS
			 372.7243 and subsection 1 of
			 NRS
			 374.7243 and, pursuant to subsection 2 of
			 NRS
			 372.7243 and subsection 2 of
			 NRS
			 374.7243, providing proof satisfactory to the
			 Department that, during the calendar year in question, the activities of a
			 component member with physical presence in this State are not significantly
			 associated with a retailer's ability to establish or maintain a market in this
			 State for the retailer's products or services, a retailer may provide to the
			 Department a written certification obtained from each component member if the
			 written certification is obtained from the component member and provided to the
			 Department in good faith.
2. The
			 written certification described in subsection 1:
(a) May be submitted in paper or electronic
			 form;
(b) Must contain a statement
			 that the activities of the component member were not significantly associated
			 with the retailer's ability to establish or maintain a market in this State for
			 the retailer's products or services;
(c) Must be signed, either manually or
			 electronically, as applicable, by the component member or, if the component
			 member is an organization, by a person who has the authority to execute binding
			 contracts on behalf of the organization; and
(d) Must include the name and address of the
			 component member and, if the component member is an organization, the name and
			 address of the person signing the certification.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › RETAILERS LOCATED OUTSIDE OF THIS STATE › Section 372.851 - Presumption of applicability to retailers that enter into agreements with residents of this State for referral of customers through Internet links: Rebuttal of presumption; written certification by each resident; retention of certifications by retailer

Current through June 11, 2024
1. For the purpose
			 of rebutting the presumption set forth in subsection 1 of
			 NRS
			 372.7247 and subsection 1 of
			 NRS
			 374.7247 and, pursuant to subsection 2 of
			 NRS
			 372.7247 and subsection 2 of
			 NRS
			 374.7247, providing proof satisfactory to the
			 Department that each resident with whom a retailer has an agreement did not
			 engage in any activity in this State that was significantly associated with the
			 retailer's ability to establish or maintain a market in this State for the
			 retailer's products or services during the preceding four quarterly periods
			 ending on the last day of March, June, September and December, a retailer may:
			 (a) Provide to the Department a written certification obtained from each
			 resident, on a form provided by the Department, if the written certification is
			 obtained from the resident and provided to the Department in good faith; or
(a) Provide to the Department a written
			 certification obtained from each resident, on a form provided by the
			 Department, if the written certification is obtained from the resident and
			 provided to the Department in good faith; or
(b) Show that the agreement between the
			 retailer and each resident prohibits the resident from engaging in any
			 solicitation activities in this State that refer potential customers to the
			 retailer and, if the resident is an organization, requires the organization to
			 maintain on its Internet website information alerting its members to the
			 prohibition.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › RETAILERS LOCATED OUTSIDE OF THIS STATE › Section 372.856 - Factors for determining whether activities of retailer have sufficient nexus with this State

Current through June 11, 2024
1. For the purpose
			 of determining whether the activities of a retailer located outside this State
			 have a sufficient nexus with this State to satisfy the requirements of the
			 United States Constitution, the activities of a retailer are presumed to have a
			 sufficient nexus with this State if the retailer is making a sale of tangible
			 personal property, whether at retail or for storage, use or other consumption
			 in this State, and the retailer:
(a) Is part
			 of a controlled group of corporations that has a component member with physical
			 presence in this State and the activities performed in this State by the
			 component member are:
(1) Listed in paragraph
			 (b) of subsection 1 of
			 NRS
			 372.7243 or paragraph (b) of subsection 1 of
			 NRS
			 374.7243; or
(2) Significantly associated with the
			 retailer's ability to establish or maintain a market in this State for the
			 retailer's products or services; or
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › COMPUTER SOFTWARE › Section 372.875 - Applicability of tax to custom computer software and custom programming services

Current through June 11, 2024
1. The preparation
			 of custom computer software constitutes the rendering of a professional
			 service.
2. The tax does not apply
			 to:
(a) The sale, lease, rental or licensing
			 for use of custom computer software, regardless of the form in which the custom
			 computer software is transferred.
(b) Any charges for future updates or
			 upgrades to or support services for custom computer software.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › COMPUTER SOFTWARE › Section 372.880 - Applicability of tax to prewritten computer software and computer software maintenance contracts

Current through June 11, 2024
1. Unless it is
			 delivered electronically or by load and leave, prewritten computer software is
			 tangible personal property. The tax applies to:
(a) The sale, lease, rental or licensing for
			 use of such prewritten computer software.
(b) A mandatory computer software maintenance
			 contract for such prewritten computer software.
(c) An optional computer software maintenance
			 contract for such prewritten computer software which obligates the vendor to
			 provide future updates or upgrades to the prewritten computer software. Except
			 as otherwise provided in subsection 2, the tax does not apply to an optional
			 computer software maintenance contract for such prewritten computer software
			 which only obligates the vendor to provide support services.
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › COMPUTER SOFTWARE › Section 372.885 - Prewritten computer software: Charges for modifications; taxable basis

Current through June 11, 2024
Except as otherwise provided in NAC 372.880, charges for
				modifications to prewritten computer software are exempt from the tax if such
				charges are separately stated. The taxable basis for the prewritten computer
				software is the recognized retail sales price charged by the seller to develop
				the prewritten computer software for use by more than one customer or the cost
				paid by the seller to purchase the prewritten computer software from another
				retailer, plus any markup.
Added to NAC by Tax
				Comm'n, eff. 9-30-88; A by R021-08, 4-17-2008; R104-09,
				11-25-2009
NRS
				  360.090,
				  360B.110,
				  372.725
Nevada Administrative Code › Chapter 372 - Sales and Use Taxes › DIRECT SALES ORGANIZATIONS › Section 372.900 - Definitions

Current through June 11, 2024
As used in NAC 372.900 to 372.912, inclusive, unless the
				context otherwise requires, the words and terms defined in NAC 372.902, 372.904
				and 372.906 have the meanings ascribed to them in those sections.
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 › DIRECT SALES ORGANIZATIONS › Section 372.902 - "Direct sales organization" defined

Current through June 11, 2024
"Direct sales organization" means a business in which an
				independent salesperson sells at retail tangible personal property obtained
				from the business and not at a location owned by the business.
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 › DIRECT SALES ORGANIZATIONS › Section 372.904 - "Independent salesperson" defined

Current through June 11, 2024
"Independent salesperson" means a person who sells at retail
				tangible personal property obtained from a direct sales organization and not at
				a location owned by the direct sales organization.
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 › DIRECT SALES ORGANIZATIONS › Section 372.906 - "Sales tax collection agreement" defined

Current through June 11, 2024
"Sales tax collection agreement" means an agreement entered
				into pursuant to NAC 372.910 between the Department and a direct sales
				organization in which the direct sales organization agrees to report and remit
				taxes due for the sales made by independent salespersons of tangible personal
				property obtained from the direct sales organization.
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 › DIRECT SALES ORGANIZATIONS › Section 372.908 - Sales of tangible personal property by independent salesperson

Current through June 11, 2024
Except as otherwise provided in NAC 372.910, an independent
				salesperson who sells tangible personal property obtained from a direct sales
				organization to a customer at retail:
1. Is considered a retailer with respect to
			 such sales and the gross receipts from those sales are subject to the sales
			 tax.
2. Shall obtain a permit to
			 engage in or conduct business as a seller pursuant to
			 NRS
			 372.125.
3. Shall obtain a license to conduct business
			 in this State pursuant to
			 NRS
			 360.780.
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 › DIRECT SALES ORGANIZATIONS › Section 372.910 - Sales tax collection agreement: Authority of Department; contents

Current through June 11, 2024
1. The Department may enter into a sales tax
			 collection agreement with a direct sales organization.
2. A sales tax collection agreement must
			 provide that:
(a) Before a direct sales
			 organization may report and remit taxes due for the sales made by independent
			 salespersons of tangible personal property obtained from the direct sales
			 organization, the direct sales organization will obtain a permit to engage in
			 or conduct business as a seller pursuant to
			 NRS
			 372.125.
(b) Tangible personal property sold to an
			 independent salesperson for personal use is taxed based on:
(1) The actual sales price paid by the
			 independent salesperson; or
(2) If
			 the direct sales organization does not have evidence that the tangible personal
			 property was purchased for personal use by the independent salesperson, the
			 sales price determined pursuant to paragraph (c).
(c) Tangible personal property obtained from
			 a direct sales organization and sold by an independent salesperson at retail is
			 taxed based on:
(1) The actual sales price
			 paid by the retail customer; or
(2)
			 If the direct sales organization does not have evidence as to the actual sales
			 price paid by the retail customer, the suggested retail price.
(d) The tax due on the sale of
			 tangible personal property is computed at:
(1)
			 The tax rate in effect at the location of the sale to the retail customer;
			 or
(2) If the direct sales
			 organization does not have evidence as to the actual location of the sale to
			 the retail customer, the tax rate in effect at the location to which the
			 tangible personal property is shipped or delivered.
(e) The direct sales organization is entitled
			 to the same deductions, allowances and collection credits to which an
			 independent salesperson would be entitled if the sales tax collection agreement
			 were not in effect.
(f) The direct
			 sales organization will make available to the Department, upon request, such
			 books and records as may be reasonably required by the Department to conduct an
			 audit of the direct sales organization.