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2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 372 Sales and Use Taxes
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(This chapter includes sections 1 to 21, inclusive, 34 to 38, inclusive, and 48 to 67.1, inclusive, of the Sales and Use Tax Act enacted as chapter 397, Statutes of Nevada 1955, at pages 762 to 766, inclusive, 769 and 771 to 773, inclusive, respectively. The Sales and Use Tax Act was submitted to and approved by referendum at the general election in 1956, and therefore is not subject to legislative amendment or repeal. The other sections of the Sales and Use Tax Act, sections 22 to 33, inclusive, 39 to 47.1, inclusive, and 68 to 153.2, inclusive, were repealed by referendum at a special election on June 5, 1979. Inclusion of the unrepealed sections of the Sales and Use Tax Act in this chapter of NRS is in the interest of uniformity and pursuant to the provisions of subsection 3 of section 4 of chapter 2, Statutes of Nevada 1957, which reads: "The incorporation of initiated or referred measures is not to be deemed a legislative reenactment or amendment thereof, but only a mechanical inclusion thereof into the Nevada Revised Statutes." Citations of those sections should be made to the Sales and Use Tax Act as contained in chapter 397, Statutes of Nevada 1955, rather than to the sections of chapter 372 of NRS.)
GENERAL PROVISIONS
- NRS 372.010 Short title.
- NRS 372.015 Definitions.
- NRS 372.020 "Business" defined.
- NRS 372.025 "Gross receipts" defined.
- NRS 372.030 "In this State" and "in the State" defined.
- NRS 372.035 "Occasional sale" defined.
- NRS 372.040 "Person" defined.
- NRS 372.045 "Purchase" defined.
- NRS 372.050 "Retail sale" and "sale at retail" defined.
- NRS 372.055 "Retailer" defined.
- NRS 372.060 "Sale" defined.
- NRS 372.065 "Sales price" defined.
- NRS 372.070 "Seller" defined.
- NRS 372.075 "Storage" defined.
- NRS 372.080 "Storage" and "use": Exclusion.
- NRS 372.085 "Tangible personal property" defined.
- NRS 372.090 "Tax Commission" defined.
- NRS 372.095 "Taxpayer" defined.
- NRS 372.102 "Vehicle" defined. SALES TAX
- NRS 372.105 Imposition and rate.
- NRS 372.110 Method of collection.
- NRS 372.115 Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
- NRS 372.120 Display of tax separately from price.
- NRS 372.123 Provisions required in certain purchasing contracts of State or political subdivision.
- NRS 372.125 Registration or permit required to engage in or conduct business as seller; application for permit.
- NRS 372.130 Fee for permit.
- NRS 372.135 Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
- NRS 372.140 Fee for reinstatement of suspended or revoked permit.
- NRS 372.145 Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
- NRS 372.155 Presumption of taxability; purchase for resale; sale by drop shipment.
- NRS 372.165 Form and contents of resale certificate.
- NRS 372.170 Liability of purchaser who gives and seller who takes resale certificate.
- NRS 372.175 Improper use of resale certificate; penalty.
- NRS 372.180 Resale certificate: Commingled fungible goods. USE TAX
- NRS 372.185 Imposition and rate.
- NRS 372.190 Liability for tax; extinguishment of liability.
- NRS 372.195 Collection by retailer; purchaser's receipt.
- NRS 372.200 Tax as debt to State.
- NRS 372.205 Advertisement of assumption or absorption of tax by retailer unlawful.
- NRS 372.210 Tax must be displayed separately from price.
- NRS 372.215 Unlawful acts.
- NRS 372.220 Registration of retailers; registration of certain businesses when obtaining business license.
- NRS 372.225 Presumption of purchase for use; purchase for resale; sale by drop shipment.
- NRS 372.235 Form and contents of resale certificate.
- NRS 372.240 Liability of purchaser giving resale certificate: Use of article bought for resale.
- NRS 372.245 Resale certificate: Commingled fungible goods.
- NRS 372.250 Presumption of purchase for use in this State.
- NRS 372.255 Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- NRS 372.258 Presumption that certain property delivered outside this State was not purchased for use in this State. EXEMPTIONS
- NRS 372.260 "Exempted from the taxes imposed by this chapter" defined.
- NRS 372.265 Constitutional and statutory exemptions.
- NRS 372.270 Proceeds of mines.
- NRS 372.275 Fuel used to propel motor vehicle.
- NRS 372.280 Animals and plants intended for human consumption; feed; fertilizer.
- NRS 372.281 Farm machinery and equipment.
- NRS 372.283 Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.
- NRS 372.284 Food for human consumption.
- NRS 372.2841 Basis for determining exemption of food for human consumption.
- NRS 372.285 Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
- NRS 372.287 Textbooks sold within Nevada System of Higher Education.
- NRS 372.290 Containers.
- NRS 372.295 Gas, electricity and water.
- NRS 372.300 Domestic fuels.
- NRS 372.305 Personal property used for performance of contract on public works executed before July 1, 1955.
- NRS 372.310 Personal property used for performance of written contract executed before March 29, 1955.
- NRS 372.315 Newspapers.
- NRS 372.316 Manufactured homes and mobile homes.
- NRS 372.317 Aircraft and major components of aircraft.
- NRS 372.320 Occasional sales.
- NRS 372.325 Sale to United States, State or political subdivision.
- NRS 372.326 Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
- NRS 372.3261 Requirements for organization created for religious, charitable or educational purposes.
- NRS 372.327 Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.
- NRS 372.330 Sale to common carrier.
- NRS 372.335 Property shipped outside State pursuant to sales contract; delivery by vendor.
- NRS 372.340 Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
- NRS 372.345 Use tax: Property on which sales tax paid.
- NRS 372.347 Claim of exemption: Identification of purchaser; electronic system; records; liability for improper claim.
- NRS 372.348 Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
- NRS 372.350 Liability of purchaser who uses property declared exempt for purpose not exempt. RETURNS AND PAYMENTS
- NRS 372.354 Taxes collected to be held in separate account.
- NRS 372.355 Date tax due.
- NRS 372.360 Return: Time for filing; combination with certain other returns; persons required to file; signatures.
- NRS 372.365 Contents of return; violations.
- NRS 372.366 Computation of amount of taxes due.
- NRS 372.368 Deduction of certain bad debts from taxable sales; violations.
- NRS 372.370 Reimbursement for collection of tax.
- NRS 372.375 Delivery of return; remittance.
- NRS 372.380 Reporting and payment periods.
- NRS 372.383 Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
- NRS 372.385 Lease and rental receipts: Reporting; payment.
- NRS 372.390 Affixing and cancelling of revenue stamps.
- NRS 372.395 Extension of time for filing return and paying tax.
- NRS 372.397 Deferral of payment of tax on certain sales of capital goods. SECURITY
- NRS 372.510 Authority of Department; amount; sales; return of surplus. OVERPAYMENTS AND REFUNDS
- NRS 372.630 Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- NRS 372.635 Limitations on claims for refund or credit.
- NRS 372.640 Credit or refund for use tax: Reimbursement of vendor for sales tax.
- NRS 372.645 Form and contents of claim for credit or refund.
- NRS 372.650 Failure to file claim constitutes waiver.
- NRS 372.655 Service of notice of disallowance of claim.
- NRS 372.660 Payment of interest on overpayments.
- NRS 372.665 Disallowance of interest.
- NRS 372.670 Injunction or other process to prevent collection of tax prohibited.
- NRS 372.675 Action for refund: Claim as condition precedent.
- NRS 372.680 Action for refund: Time to sue; venue of action; waiver.
- NRS 372.685 Right of appeal on failure of Department to mail notice of action on claim.
- NRS 372.690 Judgment for plaintiff: Credits; refund of balance.
- NRS 372.695 Allowance of interest.
- NRS 372.700 Standing to recover.
- NRS 372.705 Action to recover erroneous refund: Authority of Department.
- NRS 372.710 Action to recover erroneous refund: Venue.
- NRS 372.715 Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.
- NRS 372.720 Cancellation of illegal determination: Procedure; limitation. ADMINISTRATION
- NRS 372.723 Application of chapter 360B of NRS.
- NRS 372.725 Enforcement by Department; adoption of regulations.
- NRS 372.726 Application of exemption for aircraft and major components of aircraft.
- NRS 372.7263 Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.
- NRS 372.7265 Calculation of tax imposed on retail sale of large appliances.
- NRS 372.727 Calculation of tax imposed on use or other consumption of meals provided by employer to employees.
- NRS 372.7275 Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
- NRS 372.7281 Application of NRS 372.325 to sale of property to certain members of Nevada National Guard and their families.
- NRS 372.7282 Claim of exemption by certain members of Nevada National Guard and their families.
- NRS 372.7283 Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.
- NRS 372.7285 Application of NRS 372.325 to sale of certain medical devices to governmental entities. [Effective through June 30, 2010.]
- NRS 372.7285 Application of NRS 372.325 to sale of certain medical devices to governmental entities. [Effective July 1, 2010.]
- NRS 372.7287 Application of NRS 372.326 to transfer of motor vehicle.
- NRS 372.729 Taxation of photographers: Furnishing of proofs considered to be rendition of service.
- NRS 372.730 Employment of accountants, investigators and other persons; delegation of authority.
- NRS 372.733 Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
- NRS 372.734 Certain broadcasting activities not taxable transactions.
- NRS 372.735 Records to be kept by sellers, retailers and others.
- NRS 372.740 Examinations and investigations; payment of expenses for examination of records outside State.
- NRS 372.745 Reports for administering use tax: Filing; contents.
- NRS 372.750 Disclosure of information unlawful; exceptions. PENALTIES
- NRS 372.755 Failure to make return or furnish data.
- NRS 372.760 False or fraudulent return.
- NRS 372.765 Other violations of chapter.
- NRS 372.770 Statute of limitations.
- NRS 372.775 Application of doctrine of res judicata. MISCELLANEOUS PROVISIONS
- NRS 372.780 Sales and Use Tax Account: Remittances; deposits.
- NRS 372.785 Sales and Use Tax Account: Refunds.
- NRS 372.790 Remedies of State are cumulative.
- NRS 372.795 Authority of Department to act for people of State.
- NRS 372.800 Indian reservations and colonies: Imposition and collection of sales tax.
- NRS 372.805 Indian reservations and colonies: Restriction on collection of tax by Department.
- NRS 372.810 Rights of Indians not abridged.
- NRS 372.815 Strict construction of certain provisions of chapter.
- NRS 372.820 Limited authority of Legislature to revise certain provisions of chapter. [Effective January 1, 2011, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 163, Statutes of Nevada 2009, is approved by the voters at the 2010 General Election.]
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