2005 Nevada Revised Statutes - Chapter 372 — Sales and Use Taxes
CHAPTER 372 - SALES AND USE TAXES
(This chapter includes sections 1 to 21, inclusive,34 to 38, inclusive, and 48 to 67.1, inclusive, of the Sales and Use Tax Actenacted as chapter 397, Statutes of Nevada 1955, at pages 762 to 766,inclusive, 769 and 771 to 773, inclusive, respectively. The Sales and Use TaxAct was submitted to and approved by referendum at the general election in1956, and therefore is not subject to legislative amendment or repeal. Theother sections of the Sales and Use Tax Act, sections 22 to 33, inclusive, 39to 47.1, inclusive, and 68 to 153.2, inclusive, were repealed by referendum ata special election on June 5, 1979. Inclusion of the unrepealed sections of theSales and Use Tax Act in this chapter of NRS is in the interest of uniformityand pursuant to the provisions of subsection 3 of section 4 of chapter 2,Statutes of Nevada 1957, which reads: The incorporation of initiated orreferred measures is not to be deemed a legislative reenactment or amendmentthereof, but only a mechanical inclusion thereof into the Nevada RevisedStatutes. Citations of those sections should be made to the Sales and Use TaxAct as contained in chapter 397, Statutes of Nevada 1955, rather than to thesections of chapter 372 of NRS.)
GENERAL PROVISIONS
NRS 372.010 Shorttitle.
NRS 372.015 Definitions.
NRS 372.020 Businessdefined.
NRS 372.025 Grossreceipts defined. [Effective through December 31, 2006, and after that date ifthe proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant tochapter 484, Statutes of Nevada 2005, is not approved by the voters at the 2006general election.]
NRS 372.025 Grossreceipts defined. [Effective January 1, 2007, if the proposal to amend theSales and Use Tax Act of 1955 submitted pursuant to chapter 484, Statutes ofNevada 2005, is approved by the voters at the 2006 general election.]
NRS 372.030 Inthis State and in the State defined.
NRS 372.035 Occasionalsale defined.
NRS 372.040 Persondefined.
NRS 372.045 Purchasedefined.
NRS 372.050 Retailsale and sale at retail defined.
NRS 372.055 Retailerdefined.
NRS 372.060 Saledefined.
NRS 372.065 Salesprice defined. [Effective through December 31, 2006, and after that date ifthe proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant tochapter 484, Statutes of Nevada 2005, is not approved by the voters at the 2006general election.]
NRS 372.065 Salesprice defined. [Effective January 1, 2007, if the proposal to amend the Salesand Use Tax Act of 1955 submitted pursuant to chapter 484, Statutes of Nevada2005, is approved by the voters at the 2006 general election.]
NRS 372.070 Sellerdefined.
NRS 372.075 Storagedefined.
NRS 372.080 Storageand use defined.
NRS 372.085 Tangiblepersonal property defined.
NRS 372.090 TaxCommission defined.
NRS 372.095 Taxpayerdefined.
NRS 372.102 Vehicledefined. [Effective January 1, 2007, if the proposal to amend the Sales and UseTax Act of 1955 submitted pursuant to chapter 484, Statutes of Nevada 2005, isapproved by the voters at the 2006 general election.]
SALES TAX
NRS 372.105 Impositionand rate.
NRS 372.110 Methodof collection.
NRS 372.115 Advertisementof assumption or absorption of tax by retailer unlawful.
NRS 372.120 Taxmust be displayed separately from price.
NRS 372.123 Provisionsrequired in certain purchasing contracts of State or political subdivision.
NRS 372.125 Registrationor permit required to engage in or conduct business as seller; application forpermit.
NRS 372.130 Feefor permit.
NRS 372.135 Issuance,assignability and display of permit; explanation of liability for collectionand payment of taxes.
NRS 372.140 Feefor reinstatement of suspended or revoked permit.
NRS 372.145 Revocationor suspension of permit: Procedure; limitation on issuance of new permit.
NRS 372.155 Presumptionof taxability; resale certificate.
NRS 372.160 Effectof resale certificate.
NRS 372.165 Formand contents of resale certificate.
NRS 372.170 Liabilityof purchaser giving resale certificate.
NRS 372.175 Improperuse of resale certificate; penalty.
NRS 372.180 Resalecertificate: Commingled fungible goods.
USE TAX
NRS 372.185 Impositionand rate.
NRS 372.190 Liabilityfor tax; extinguishment of liability.
NRS 372.195 Collectionby retailer; purchasers receipt.
NRS 372.200 Taxas debt to State.
NRS 372.205 Advertisementof assumption or absorption of tax by retailer unlawful.
NRS 372.210 Taxmust be displayed separately from price.
NRS 372.215 Unlawfulacts.
NRS 372.220 Registrationof retailers; registration of certain businesses when obtaining businesslicense.
NRS 372.225 Presumptionof purchase for use; resale certificate.
NRS 372.230 Effectof resale certificate.
NRS 372.235 Formand contents of resale certificate.
NRS 372.240 Liabilityof purchaser giving resale certificate: Use of article bought for resale.
NRS 372.245 Resalecertificate: Commingled fungible goods.
NRS 372.250 Presumptionof purchase for use in this State.
NRS 372.255 Presumptionthat property delivered outside this State to certain purchasers was purchasedfor use in this State.
NRS 372.258 Presumptionthat certain property delivered outside this State was not purchased for use inthis State.
EXEMPTIONS
NRS 372.260 Exemptedfrom the taxes imposed by this chapter defined.
NRS 372.265 Constitutionaland statutory exemptions.
NRS 372.270 Proceedsof mines.
NRS 372.275 Fuelused to propel motor vehicle.
NRS 372.280 Animalsand plants intended for human consumption; feed; fertilizer.
NRS 372.281 Farmmachinery and equipment. [Effective January 1, 2007, if the proposal to amendthe Sales and Use Tax Act of 1955 submitted pursuant to chapter 484, Statutesof Nevada 2005, is approved by the voters at the 2006 general election.]
NRS 372.283 Prostheticdevices, orthotic appliances and certain supports and casts; appliances andsupplies relating to ostomy; products for hemodialysis; medicine.
NRS 372.284 Foodfor human consumption.
NRS 372.2841 Basisfor determining exemption of food for human consumption.
NRS 372.285 Mealsand food products sold to students or teachers by school, organization ofstudents or parent-teacher association.
NRS 372.287 Textbookssold within Nevada System of Higher Education.
NRS 372.290 Containers.
NRS 372.295 Gas,electricity and water.
NRS 372.300 Domesticfuels.
NRS 372.305 Personalproperty used for performance of contract on public works executed before July1, 1955.
NRS 372.310 Personalproperty used for performance of written contract executed before March 29,1955.
NRS 372.315 Newspapers.
NRS 372.316 Manufacturedhomes and mobile homes.
NRS 372.317 Aircraftand major components of aircraft.
NRS 372.320 Occasionalsales.
NRS 372.325 Saleto United States, State or political subdivision.
NRS 372.326 Personalproperty sold by or to nonprofit organization created for religious, charitableor educational purposes.
NRS 372.3261 Requirementsfor organization created for religious, charitable or educational purposes.
NRS 372.327 Loanor donation to United States, State, political subdivision or religious oreleemosynary organization.
NRS 372.330 Saleto common carrier.
NRS 372.335 Propertyshipped outside State pursuant to sales contract; delivery by vendor.
NRS 372.340 Personalproperty sold to or used by contractor who is constituent part of governmental,religious or charitable entity.
NRS 372.345 Usetax: Property on which sales tax paid.
NRS 372.347 Claimof exemption: General requirements; liability for improper claim.
NRS 372.348 Claimof exemption: Nonprofit organization created for religious, charitable oreducational purposes.
NRS 372.350 Liabilityof purchaser who uses property declared exempt for purpose not exempt.
RETURNS AND PAYMENTS
NRS 372.354 Taxescollected to be held in separate account.
NRS 372.355 Datetax due.
NRS 372.360 Return:Time for filing; combination with certain other returns; persons required tofile; signatures.
NRS 372.365 Contentsof return; violations.
NRS 372.366 Computationof amount of taxes due.
NRS 372.368 Deductionof certain bad debts from taxable sales; violations.
NRS 372.370 Reimbursementfor collection of tax.
NRS 372.375 Deliveryof return; remittance.
NRS 372.380 Periodsfor returns.
NRS 372.383 Presumptionof payment: Certificate of ownership for used manufactured home or used mobilehome.
NRS 372.385 Leaseand rental receipts: Reporting; payment.
NRS 372.390 Affixingand cancelling of revenue stamps.
NRS 372.395 Extensionof time for filing return and paying tax.
NRS 372.397 Deferralof payment.
NRS 372.398 Collectionand payment of tax by responsible person; joint and several liability.[Repealed.]
SECURITY
NRS 372.510 Authorityof Department; amount; sales; return of surplus.
OVERPAYMENTS AND REFUNDS
NRS 372.630 Certificationof excess amount collected; credit and refund; overpayment of use tax bypurchaser.
NRS 372.635 Limitationson claims for refund or credit.
NRS 372.640 Creditor refund for use tax: Reimbursement of vendor for sales tax.
NRS 372.645 Formand contents of claim for credit or refund.
NRS 372.650 Failureto file claim constitutes waiver.
NRS 372.655 Serviceof notice of disallowance of claim.
NRS 372.660 Intereston overpayments.
NRS 372.665 Disallowanceof interest.
NRS 372.670 Injunctionor other process to prevent collection of tax prohibited.
NRS 372.675 Actionfor refund: Claim as condition precedent.
NRS 372.680 Actionfor refund: Time to sue; venue of action; waiver.
NRS 372.685 Rightof appeal on failure of Department to mail notice of action on claim.
NRS 372.690 Judgmentfor plaintiff: Credits; refund of balance.
NRS 372.695 Allowanceof interest.
NRS 372.700 Standingto recover.
NRS 372.705 Actionto recover erroneous refund: Authority of Department.
NRS 372.710 Actionto recover erroneous refund: Venue.
NRS 372.715 Actionto recover erroneous refund: Prosecution by Attorney General; applicableprovisions.
NRS 372.720 Cancellationof illegal determination: Procedure; limitation.
ADMINISTRATION
NRS 372.723 Applicationof chapter 360B of NRS.
NRS 372.725 Enforcementby Department; adoption of regulations.
NRS 372.726 Applicationof exemption for aircraft and major components of aircraft.
NRS 372.7263 Applicationof exemption for sale of personal property for shipment outside State tocertain sales of motor vehicles, farm machinery and equipment and vessels. [Effectivethrough December 31, 2006, and after that date if the proposal to amend theSales and Use Tax Act of 1955 submitted pursuant to chapter 484, Statutes ofNevada 2005, is not approved by the voters at the 2006 general election.]
NRS 372.7263 Applicationof exemption for sale of personal property for shipment outside State tocertain sales of motor vehicles, farm machinery and equipment and vessels.[Effective January 1, 2007, if the proposal to amend the Sales and Use Tax Actof 1955 submitted pursuant to chapter 484, Statutes of Nevada 2005, is approvedby the voters at the 2006 general election.]
NRS 372.7265 Calculationof tax imposed on retail sale of large appliances.
NRS 372.727 Calculationof tax imposed on use or other consumption of meals provided by employer toemployees.
NRS 372.7275 Applicationof use tax to certain property acquired free of charge at convention, tradeshow or other public event.
NRS 372.728 Constructionof retailer maintaining place of business in this State.
NRS 372.7281 Applicationof NRS 372.325 to sale of property tocertain members of Nevada National Guard and their families.
NRS 372.7282 Claimof exemption by certain members of Nevada National Guard and their families.
NRS 372.7283 Applicationof NRS 372.325 to transfer of propertypursuant to certain agreements and to transfer of motor vehicle.
NRS 372.7285 Applicationof NRS 372.325 to sale of certainmedical devices to governmental entities.
NRS 372.7287 Applicationof NRS 372.326 to transfer of motorvehicle.
NRS 372.729 Taxationof photographers: Furnishing of proofs considered to be rendition of service.
NRS 372.730 Employmentof accountants, investigators and other persons; delegation of authority.
NRS 372.733 Certainbroadcasters, printers, advertising firms, distributors and publishers deemedagents and retailers maintaining place of business in this State.
NRS 372.734 Certainbroadcasting activities not taxable transactions.
NRS 372.735 Recordsto be kept by sellers, retailers and others.
NRS 372.740 Examinationsand investigations; payment of expenses for examination of records outsideState.
NRS 372.745 Reportsfor administering use tax: Contents.
NRS 372.750 Disclosureof information unlawful; exceptions.
PENALTIES
NRS 372.755 Failureto make return or furnish data.
NRS 372.760 Falseor fraudulent return.
NRS 372.765 Otherviolations of chapter.
NRS 372.770 Statuteof limitations.
NRS 372.775 Applicationof doctrine of res judicata.
MISCELLANEOUS PROVISIONS
NRS 372.780 Salesand Use Tax Account: Remittances; deposits.
NRS 372.785 Salesand Use Tax Account: Refunds.
NRS 372.790 Remediesof State are cumulative.
NRS 372.795 Departmentsauthority.
NRS 372.800 Indianreservations and colonies: Imposition and collection of sales tax.
NRS 372.805 Indianreservations and colonies: Restriction on collection of tax by Department.
NRS 372.810 Rightsof Indians not abridged.
NRS 372.815 Strictconstruction of certain provisions of chapter.
_________
(This chapter includes sections 1 to 21, inclusive, 34to 38, inclusive, and 48 to 67.1, inclusive, of the Sales and Use Tax Actenacted as chapter 397, Statutes of Nevada 1955, at pages 762 to 766,inclusive, 769 and 771 to 773, inclusive, respectively. The Sales and Use TaxAct was submitted to and approved by referendum at the general election in1956, and therefore is not subject to legislative amendment or repeal. Theother sections of the Sales and Use Tax Act, sections 22 to 33, inclusive, 39to 47.1, inclusive, and 68 to 153.2, inclusive, were repealed by referendum ata special election on June 5, 1979. Inclusion of the unrepealed sections of theSales and Use Tax Act in this chapter of NRS is in the interest of uniformityand pursuant to the provisions of subsection 3 of section 4 of chapter 2, Statutesof Nevada 1957, which reads: The incorporation of initiated or referredmeasures 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 ascontained in chapter 397, Statutes of Nevada 1955, rather than to the sectionsof chapter 372 of NRS.)
GENERAL PROVISIONS
NRS
[1:397:1955]
NRS
[2:397:1955]
NRS
[13:397:1955]
NRS
1. Gross receipts means the total amount of the saleor lease or rental price, as the case may be, of the retail sales of retailers,valued in money, whether received in money or otherwise, without any deductionon account of any of the following:
(a) The cost of the property sold. However, inaccordance with such rules and regulations as the Tax Commission may prescribe,a deduction may be taken if the retailer has purchased property for some otherpurpose than resale, has reimbursed his vendor for tax which the vendor isrequired to pay to the State or has paid the use tax with respect to theproperty, and has resold the property prior to making any use of the propertyother than retention, demonstration or display while holding it for sale in theregular course of business. If such a deduction is taken by the retailer, norefund or credit will be allowed to his vendor with respect to the sale of theproperty.
(b) The cost of the materials used, labor or servicecost, interest paid, losses or any other expense.
(c) The cost of transportation of the property prior toits sale to the purchaser.
2. The total amount of the sale or lease or rentalprice includes all of the following:
(a) Any services that are a part of the sale.
(b) All receipts, cash, credits and property of anykind.
(c) Any amount for which credit is allowed by theseller to the purchaser.
3. Gross receipts does not include any of thefollowing:
(a) Cash discounts allowed and taken on sales.
(b) Sale price of property returned by customers whenthe full sale price is refunded either in cash or credit; but this exclusionshall not apply in any instance when the customer, in order to obtain therefund, is required to purchase other property at a price greater than theamount charged for the property that is returned.
(c) The price received for labor or services used ininstalling or applying the property sold.
(d) The amount of any tax (not including, however, anymanufacturers or importers excise tax) imposed by the United States upon orwith respect to retail sales, whether imposed upon the retailer or theconsumer.
4. For purposes of the sales tax, if the retailersestablish to the satisfaction of the Tax Commission that the sales tax has beenadded to the total amount of the sale price and has not been absorbed by them,the total amount of the sale price shall be deemed to be the amount receivedexclusive of the tax imposed.
[12:397:1955]
NRS 372.025
1. Gross receipts means the total amount of the saleor lease or rental price, as the case may be, of the retail sales of retailers,valued in money, whether received in money or otherwise, without any deductionon account of any of the following:
(a) The cost of the property sold. However, inaccordance with such rules and regulations as the Tax Commission may prescribe,a deduction may be taken if the retailer has purchased property for some otherpurpose than resale, has reimbursed his vendor for tax which the vendor isrequired to pay to the State or has paid the use tax with respect to theproperty, and has resold the property before making any use of the propertyother than retention, demonstration or display while holding it for sale in theregular course of business. If such a deduction is taken by the retailer, norefund or credit will be allowed to his vendor with respect to the sale of theproperty.
(b) The cost of the materials used, labor or servicecost, interest paid, losses or any other expense.
(c) The cost of transportation of the property beforeits sale to the purchaser.
2. The total amount of the sale or lease or rentalprice includes all of the following:
(a) Any services that are a part of the sale.
(b) All receipts, cash, credits and property of anykind.
(c) Any amount for which credit is allowed by theseller to the purchaser.
3. Gross receipts does not include any of thefollowing:
(a) Cash discounts allowed and taken on sales.
(b) The sale price of property returned by customers whenthe full sale price is refunded either in cash or credit, but this exclusiondoes not apply in any instance when the customer, in order to obtain therefund, is required to purchase other property at a price greater than theamount charged for the property that is returned.
(c) The price received for labor or services used ininstalling or applying the property sold.
(d) The amount of any tax, not including anymanufacturers or importers excise tax, imposed by the United States upon orwith respect to retail sales, whether imposed upon the retailer or theconsumer.
(e) The amount of any allowance against the sellingprice given by a retailer for the value of a used vehicle which is taken intrade on the purchase of another vehicle.
4. For purposes of the sales tax, if the retailersestablish to the satisfaction of the Tax Commission that the sales tax has beenadded to the total amount of the sale price and has not been absorbed by them,the total amount of the sale price shall be deemed to be the amount receivedexclusive of the tax imposed.
[12:397:1955](Amendment proposed by the 2005Legislature; effective January 1, 2007, if approved by the voters at the 2006general election. See Statutes of Nevada 2005, p. 2494)
NRS
[17:397:1955]
NRS
1. Occasional sale includes:
(a) A sale of property not held or used by a seller inthe course of an activity for which he is required to hold a sellers permit,provided such sale is not one of a series of sales sufficient in number, scopeand character to constitute an activity requiring the holding of a sellerspermit.
(b) Any transfer of all or substantially all theproperty held or used by a person in the course of such an activity when aftersuch transfer the real or ultimate ownership of such property is substantiallysimilar to that which existed before such transfer.
2. For the purposes of this section, stockholders,bondholders, partners or other persons holding an interest in a corporation orother entity are regarded as having the real or ultimate ownership of theproperty of such corporation or other entity.
[18.1:397:1955]
NRS
[3:397:1955]
1. Purchase means any transfer, exchange or barter,conditional or otherwise, in any manner or by any means whatsoever, of tangiblepersonal property for a consideration.
2. A transaction whereby the possession of property istransferred but the seller retains the title as security for the payment of theprice is a purchase.
3. A transfer for a consideration of tangible personalproperty which has been produced, fabricated or printed to the special order ofthe customer, or of any publication, is also a purchase.
[10:397:1955]
NRS
1. Retail sale or sale at retail means a sale forany purpose other than resale in the regular course of business of tangiblepersonal property.
2. The delivery in this State of tangible personalproperty by an owner or former owner thereof or by a factor, or agent of suchowner, former owner or factor, if the delivery is to a consumer or person forredelivery to a consumer, pursuant to a retail sale made by a retailer notengaged in business in this State, is a retail sale in this State by the personmaking the delivery. He shall include the retail selling price of the propertyin his gross receipts.
[6:397:1955]
1. Retailer includes:
(a) Every seller who makes any retail sale or sales oftangible personal property, and every person engaged in the business of makingretail sales at auction of tangible personal property owned by the person orothers.
(b) Every person engaged in the business of makingsales for storage, use or other consumption or in the business of making salesat auction of tangible personal property owned by the person or others forstorage, use or other consumption.
(c) Every person making more than two retail sales oftangible personal property during any 12-month period, including sales made inthe capacity of assignee for the benefit of creditors, or receiver or trusteein bankruptcy.
2. When the Tax Commission determines that it isnecessary for the efficient administration of this chapter to regard anysalesmen, representatives, peddlers or canvassers as the agents of the dealers,distributors, supervisors or employers under whom they operate or from whomthey obtain the tangible personal property sold by them, irrespective ofwhether they are making sales on their own behalf or on behalf of such dealers,distributors, supervisors or employers, the Tax Commission may so regard themand may regard the dealers, distributors, supervisors or employers as retailersfor purposes of this chapter.
3. A licensed optometrist or physician and surgeon isa consumer of, and shall not be considered, a retailer within the provisions ofthis chapter, with respect to the ophthalmic materials used or furnished by himin the performance of his professional services in the diagnosis, treatment orcorrection of conditions of the human eye, including the adaptation of lensesor frames for the aid thereof.
[15:397:1955]
1. Sale means and includes any transfer of title orpossession, exchange, barter, lease or rental, conditional or otherwise, in anymanner or by any means whatsoever, of tangible personal property for aconsideration.
2. Transfer of possession, lease, or rentalincludes only transactions found by the Tax Commission to be in lieu of atransfer of title, exchange or barter.
3. Sale includes:
(a) The producing, fabricating, processing, printing orimprinting of tangible personal property for a consideration for consumers whofurnish, either directly or indirectly, the materials used in the producing,fabricating, processing, printing or imprinting.
(b) The furnishing and distributing of tangiblepersonal property for a consideration by social clubs and fraternalorganizations to their members or others.
(c) The furnishing, preparing, or serving for aconsideration of food, meals or drinks.
(d) A transaction whereby the possession of property istransferred but the seller retains the title as security for the payment of theprice.
(e) A transfer for a consideration of the title orpossession of tangible personal property which has been produced, fabricated orprinted to the special order of the customer, or of any publication.
[5:397:1955]
NRS
1. Sales price means the total amount for whichtangible property is sold, valued in money, whether paid in money or otherwise,without any deduction on account of any of the following:
(a) The cost of the property sold.
(b) The cost of materials used, labor or service cost,interest charged, losses, or any other expenses.
(c) The cost of transportation of the property prior toits purchase.
2. The total amount for which property is soldincludes all of the following:
(a) Any services that are a part of the sale.
(b) Any amount for which credit is given to thepurchaser by the seller.
3. Sales price does not include any of thefollowing:
(a) Cash discounts allowed and taken on sales.
(b) The amount charged for property returned bycustomers when the entire amount charged therefor is refunded either in cash orcredit; but this exclusion shall not apply in any instance when the customer,in order to obtain the refund, is required to purchase other property at aprice greater than the amount charged for the property that is returned.
(c) The amount charged for labor or services renderedin installing or applying the property sold.
(d) The amount of any tax (not including, however, anymanufacturers or importers excise tax) imposed by the United States upon orwith respect to retail sales, whether imposed upon the retailer or theconsumer.
[11:397:1955]
NRS 372.065
1. Sales price means the total amount for whichtangible property is sold, valued in money, whether paid in money or otherwise,without any deduction on account of any of the following:
(a) The cost of the property sold.
(b) The cost of materials used, labor or service cost,interest charged, losses, or any other expenses.
(c) The cost of transportation of the property beforeits purchase.
2. The total amount for which property is soldincludes all of the following:
(a) Any services that are a part of the sale.
(b) Any amount for which credit is given to thepurchaser by the seller.
3. Sales price does not include any of thefollowing:
(a) Cash discounts allowed and taken on sales.
(b) The amount charged for property returned bycustomers when the entire amount charged therefor is refunded either in cash orcredit, except that this exclusion does not apply in any instance when thecustomer, in order to obtain the refund, is required to purchase other propertyat a price greater than the amount charged for the property that is returned.
(c) The amount charged for labor or services renderedin installing or applying the property sold.
(d) The amount of any tax, not including anymanufacturers or importers excise tax, imposed by the United States upon orwith respect to retail sales, whether imposed upon the retailer or theconsumer.
(e) The amount of any allowance against the sellingprice given by a retailer for the value of a used vehicle which is taken intrade on the purchase of another vehicle.
[11:397:1955](Amendment proposed by the 2005Legislature; effective January 1, 2007, if approved by the voters at the 2006general election. See Statutes of Nevada 2005, p. 2493)
NRS
[14:397:1955]
NRS
[7:397:1955]
NRS
[9:397:1955]
NRS
[16:397:1955]
NRS
[18:397:1955]
NRS
[4:397:1955]
NRS
(Amendment proposed by the 2005 Legislature;effective January 1, 2007, if approved by the voters at the 2006 generalelection. See Statutes of Nevada 2005, p. 2493)
SALES TAX
NRS
[19:397:1955]
NRS
[20:397:1955]
NRS
1. It is unlawful for any retailer to advertise orhold out or state to the public or to any customer, directly or indirectly,that the tax or any part thereof will be assumed or absorbed by the retailer orthat it will not be added to the selling price of the property sold or that ifadded it or any part thereof will be refunded.
2. Any person violating any provision of this sectionis guilty of a misdemeanor.
[21:397:1955]
NRS
(Added to NRS by 1979, 412)
NRS
1. If the State or a political subdivision of theState enters into a contract pursuant to chapter332 or 333 of NRS on or after June 5,2001, with a person who:
(a) Sells tangible personal property in this State; and
(b) Has not obtained a permit pursuant to
the contractmust include a provision requiring the person to obtain a permit pursuant to
2. The Department may require a state agency or localgovernment to submit such documentation as is necessary to ensure compliancewith this section.
(Added to NRS by
NRS
1. Every person desiring to engage in or conductbusiness as a seller within this State must register with the Departmentpursuant to NRS 360B.200 or file withthe Department an application for a permit for each place of business.
2. Every application for a permit must:
(a) Be made upon a form prescribed by the Department.
(b) Set forth the name under which the applicanttransacts or intends to transact business and the location of his place orplaces of business.
(c) Set forth other information which the Departmentmay require.
3. The application must be signed by:
(a) The owner if he is a natural person;
(b) A member or partner if the seller is an associationor partnership; or
(c) An executive officer or some person specificallyauthorized to sign the application if the seller is a corporation. Writtenevidence of the signers authority must be attached to the application.
(Added to NRS by 1979, 412; A
NRS
(Added to NRS by 1979, 412; A
NRS
1. Except as otherwise provided in
(a) Grant and issue to each applicant a separate permitfor each place of business within the State.
(b) Provide the applicant with a full, writtenexplanation of the liability of the applicant for the collection and payment ofthe taxes imposed by this chapter. The explanation required by this paragraph:
(1) Must include the procedures for thecollection and payment of the taxes that are specifically applicable to thetype of business conducted by the applicant, including, without limitation andwhen appropriate:
(I) An explanation of the circumstancesunder which a service provided by the applicant is taxable;
(II) The procedures for administeringexemptions; and
(III) The circumstances under whichcharges for freight are taxable.
(2) Is in addition to, and not in lieu of, theinstructions and information required to be provided by
2. A permit is not assignable and is valid only forthe person in whose name it is issued and for the transaction of business atthe place designated on it. It must at all times be conspicuously displayed atthe place for which it is issued.
(Added to NRS by 1979, 412; A
NRS
(Added to NRS by 1979, 413; A
NRS
1. Whenever any person fails to comply with anyprovision of this chapter relating to the sales tax or any regulation of theDepartment relating to the sales tax prescribed and adopted under this chapter,the Department, after a hearing of which the person was given prior notice ofat least 10 days in writing specifying the time and place of the hearing andrequiring him to show cause why his permit or permits should not be revoked,may revoke or suspend any one or more of the permits held by the person.
2. The Department shall give to the person writtennotice of the suspension or revocation of any of his permits.
3. The notices may be served personally or by mail inthe manner prescribed for service of notice of a deficiency determination.
4. The Department may not issue a new permit after therevocation of a permit unless it is satisfied that the former holder of thepermit will comply with the provisions of this chapter relating to the salestax and the regulations of the Department.
(Added to NRS by 1979, 413; A 1981, 144; 1985, 282)
NRS
(Added to NRS by 1979, 413)
NRS
1. Is engaged in the business of selling tangiblepersonal property;
2. Is registered pursuant to
3. At the time of purchasing the tangible personal property,intends to sell it in the regular course of business or is unable to ascertainat the time of purchase whether the property will be sold or will be used forsome other purpose.
(Added to NRS by 1979, 413; A
NRS
1. A resale certificate must:
(a) Be signed by and bear the name and address of thepurchaser.
(b) Indicate that the purchaser is registered pursuantto NRS 360B.200 or contain the numberof the permit issued to the purchaser pursuant to
(c) Indicate the general character of the tangiblepersonal property sold by the purchaser in the regular course of business.
2. The certificate must be substantially in such formas the Department may prescribe.
(Added to NRS by 1979, 413; A
NRS
(Added to NRS by 1979, 413)
NRS
(Added to NRS by 1979, 414)
NRS
(Added to NRS by 1979, 414)
USE TAX
NRS
1. An excise tax is hereby imposed on the storage, useor other consumption in this State of tangible personal property purchased fromany retailer on or after July 1, 1955, for storage, use or other consumption inthis State at the rate of 2 percent of the sales price of the property.
2. The tax is imposed with respect to all propertywhich was acquired out of state in a transaction that would have been a taxablesale if it had occurred within this State.
[34:397:1955](Amended in 1986. Proposed by the 1985Legislature; adopted by the people at the 1986 general election, effectiveJanuary 1, 1987. See Statutes of Nevada 1985, p. 1563.)
NRS
[35:397:1955]
NRS
[36:397:1955]
NRS
[37:397:1955]
NRS
[38:397:1955]
NRS
(Added to NRS by 1979, 414)
NRS
(Added to NRS by 1979, 414)
NRS
1. Every retailer who sells tangible personal propertyfor storage, use or other consumption in this State shall register with theDepartment and give:
(a) The name and address of all agents operating inthis State.
(b) The location of all distribution or sales houses oroffices or other places of business in this State.
(c) Such other information as the Department mayrequire.
2. Every business that purchases tangible personalproperty for storage, use or other consumption in this State shall, at the timethe business obtains a business license pursuant to
(Added to NRS by 1979, 414; A
NRS
(Added to NRS by 1979, 414)
NRS
1. Is engaged in the business of selling tangiblepersonal property;
2. Is registered pursuant to
3. At the time of purchasing the tangible personalproperty, intends to sell it in the regular course of business or is unable toascertain at the time of purchase whether the property will be sold or will beused for some other purpose.
(Added to NRS by 1979, 414; A
NRS
1. A resale certificate must:
(a) Be signed and bear the name and address of thepurchaser.
(b) Indicate that the purchaser is registered pursuantto NRS 360B.200 or contain the numberof the permit issued to the purchaser pursuant to
(c) Indicate the general character of the tangiblepersonal property sold by the purchaser in the regular course of business.
2. The certificate must be substantially in such formas the Department may prescribe.
(Added to NRS by 1979, 415; A
NRS
(Added to NRS by 1979, 415)
NRS
(Added to NRS by 1979, 415)
NRS
(Added to NRS by 1979, 415)
NRS
1. Except as otherwise provided in
2. This presumption may be controverted by:
(a) A statement in writing, signed by the purchaser orhis authorized representative, and retained by the vendor, that the propertywas purchased for use at a designated point or points outside this State.
(b) Other evidence satisfactory to the Department thatthe property was not purchased for storage, use or other consumption in thisState.
(Added to NRS by 1979, 415; A
NRS
1. It is presumed that tangible personal propertydelivered outside this State to a purchaser was not purchased from a retailerfor storage, use or other consumption in this State if the property:
(a) Was first used in interstate or foreign commerceoutside this State; and
(b) Is used continuously in interstate or foreigncommerce, but not exclusively in this State, for at least 12 months after thedate that the property was first used pursuant to paragraph (a).
2. As used in this section:
(a) Interstate or foreign commerce means thetransportation of passengers or property between:
(1) A point in one state and a point in:
(I) Another state;
(II) A possession or territory of theUnited States; or
(III) A foreign country; or
(2) Points in the same state when suchtransportation consists of one or more segments of transportation thatimmediately follow movement of the property into the state from a point beyondits borders or immediately precede movement of the property from within thestate to a point outside its borders.
(b) State includes the District of Columbia.
(Added to NRS by
EXEMPTIONS
NRS
[48:397:1955]
NRS
[49:397:1955]
NRS
[52:397:1955]
NRS
[55:397:1955]
NRS
1. Any form of animal life of a kind the products ofwhich ordinarily constitute food for human consumption.
2. Feed for any form of animal life of a kind theproducts of which ordinarily constitute food for human consumption or are to besold in the regular course of business.
3. Seeds and annual plants the products of whichordinarily constitute food for human consumption or are to be sold in theregular course of business.
4. Fertilizer to be applied to land the products ofwhich are to be used as food for human consumption or sold in the regularcourse of business.
[56:397:1955]
NRS
1. There are exempted from the taxes imposed by thisAct the gross receipts from the sale, storage, use or other consumption in acounty of farm machinery and equipment.
2. As used in this section:
(a) Farm machinery and equipment means a farmtractor, implement of husbandry, piece of equipment used for irrigation, or apart used in the repair or maintenance of farm machinery and equipment. Theterm does not include:
(1) A vehicle required to be registered pursuantto the provisions of chapter 482 or
(2) Machinery or equipment only incidentallyemployed for agricultural purposes.
(b) Farm tractor means a motor vehicle designed andused primarily for drawing an implement of husbandry.
(c) Implement of husbandry means a vehicle that isdesigned, adapted or used for agricultural purposes, including, withoutlimitation, a plow, machine for mowing, hay baler, combine, piece of equipmentused to stack hay, till, harvest, handle agricultural commodities or applyfertilizers, or other heavy, movable equipment designed, adapted or used foragricultural purposes.
(Amendment proposed by the 2005 Legislature;effective January 1, 2007, if approved by the voters at the 2006 generalelection. See Statutes of Nevada 2005, p. 2493)
NRS
1. There are exempted from the taxes imposed by thisact the gross receipts from sales and the storage, use or other consumption of:
(a) Prosthetic devices, orthotic appliances andambulatory casts for human use, and other supports and casts if prescribed orapplied by a licensed provider of health care, within his scope of practice,for human use.
(b) Appliances and supplies relating to an ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a humanbeing by a person authorized to prescribe medicines, and dispensed on aprescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician, dentistor podiatric physician to his own patient for the treatment of the patient;
(3) Furnished by a hospital for treatment of anyperson pursuant to the order of a licensed physician, dentist or podiatricphysician; or
(4) Sold to a licensed physician, dentist,podiatric physician or hospital for the treatment of a human being.
2. As used in this section:
(a) Medicine means any substance or preparationintended for use by external or internal application to the human body in thediagnosis, cure, mitigation, treatment or prevention of disease or afflictionof the human body and which is commonly recognized as a substance orpreparation intended for such use. The term includes splints, bandages, pads,compresses and dressings.
(b) Medicine does not include:
(1) Any auditory, ophthalmic or ocular device orappliance.
(2) Articles which are in the nature ofinstruments, crutches, canes, devices or other mechanical, electronic, opticalor physical equipment.
(3) Any alcoholic beverage, except where thealcohol merely provides a solution in the ordinary preparation of a medicine.
(4) Braces or supports, other than thoseprescribed or applied by a licensed provider of health care, within his scopeof practice, for human use.
3. Insulin furnished by a registered pharmacist to aperson for treatment of diabetes as directed by a physician shall be deemed tobe dispensed on a prescription within the meaning of this section.
[56.1:397:1955](Added in 1970. Proposed by the 1969Legislature; adopted by the people at the 1970 General Election, effectiveJanuary 1, 1971. See Statutes of Nevada 1969, p. 532. Amended in 1986. Proposedby the 1985 Legislature; adopted by the people at the 1986 General Election,effective January 1, 1987. See Statutes of Nevada 1985, p. 2028. Amended in1996. Proposed by the 1995 Legislature; adopted by the people at the 1996General Election, effective January 1, 1997. See Statutes of Nevada 1995, p.1007.)
NRS
1. There are exempted from the taxes imposed by thischapter the gross receipts from sales and the storage, use or other consumptionof food for human consumption.
2. Food for human consumption does not include:
(a) Alcoholic beverages.
(b) Pet foods.
(c) Tonics and vitamins.
(d) Prepared food intended for immediate consumption.
[56.2:397:1955](Added in 1979. Proposed by the 1979Legislature; adopted by the people at a special election on June 5, 1979, effectiveJuly 1, 1979. See Statutes of Nevada 1979, p. 409.)
NRS
(Added to NRS by
NRS
[57:397:1955]
NRS
[63.1:397:1955](Added in 1991. Proposed by the 1989Legislature; adopted by the people at the 1990 general election, effectiveJanuary 1, 1991. See Statutes of Nevada 1989, p. 821.)
1. There are exempted from the taxes imposed by thischapter the gross receipts from sales of, and the storage, use or otherconsumption in this State of:
(a) Nonreturnable containers when sold without thecontents to persons who place the contents in the container and sell thecontents together with the container.
(b) Containers when sold with the contents if the salesprice of the contents is not required to be included in the measure of thetaxes imposed by this chapter.
(c) Returnable containers when sold with the contentsin connection with a retail sale of the contents or when resold for refilling.
2. As used in this section the term returnablecontainers means containers of a kind customarily returned by the buyer of thecontents for reuse. All other containers are nonreturnable containers.
[58:397:1955]
NRS
[59:397:1955]
NRS
[59.1:397:1955]
NRS
[60:397:1955]
NRS
[60.1:397:1955]
NRS
[61:397:1955](Amended in 1970. Proposed by the 1969Legislature; adopted by the people at the 1970 general election, effectiveJanuary 1, 1971. See Statutes of Nevada 1969, p. 533.)
NRS
1. There are exempted from the taxes imposed by thischapter an amount equal to 40 percent of the gross receipts from the sales andstorage, use or other consumption of new manufactured homes and new mobile homes.
2. There are exempted from the taxes imposed by thischapter the gross receipts from the sales and storage, use or other consumptionof used manufactured homes and used mobile homes for which taxes under thischapter have been paid as a result of a previous sale, storage, use orconsumption.
3. As used in this section:
(a) Manufactured home has the meaning ascribed to itin NRS 489.113; and
(b) Mobile home has the meaning ascribed to it in
[62:397:1955](Added in 1988. Proposed by the 1987Legislature; adopted by the people at the 1988 general election, effectiveNovember 23, 1988. See Statutes of Nevada 1987, p. 819.)
NRS
1. Holds a certificate to engage in air transportationissued pursuant to 49 U.S.C. 1371 and is not solely a charter air carrier ora supplemental air carrier as described in Title 49 of the United States Code;and
2. Maintains its central office in Nevada and bases amajority of its aircraft in Nevada.
[61.5:397:1955](Added in 1986. Proposed by the 1985Legislature; adopted by the people at the 1986 General Election, effectiveJanuary 1, 1987. See Statutes of Nevada 1985, p. 1441.)
NRS
[63:397:1955]
NRS
1. The United States, its unincorporated agencies andinstrumentalities.
2. Any incorporated agency or instrumentality of theUnited States wholly owned by the United States or by a corporation whollyowned by the United States.
3. The State of Nevada, its unincorporated agenciesand instrumentalities.
4. Any county, city, district or other politicalsubdivision of this State.
[50:397:1955](Amended in 1996. Proposed by the 1995Legislature; adopted by the people at the 1996 general election, effectiveJanuary 1, 1997. See Statutes of Nevada 1995, p. 1436.)
NRS
1. Standards for determining whether an organizationis created for religious, charitable or educational purposes.
2. Procedures for administering the provisions of thissection.
[50.1:397:1995](Added in 1996. Proposed by the 1995Legislature; adopted by the people at the 1996 general election, effectiveJanuary 1, 1997. See Statutes of Nevada 1995, p. 1436.)
NRS
1. For the purposes of
2. An organization is created for religious purposesif:
(a) It complies with the requirements set forth insubsection 5; and
(b) The sole or primary purpose of the organization isthe operation of a church, synagogue or other place of religious worship atwhich nonprofit religious services and activities are regularly conducted. Suchan organization includes, without limitation, an integrated auxiliary oraffiliate of the organization, mens, womens or youth groups established bythe organization, a school or mission society operated by the organization, anorganization of local units of a church and a convention or association ofchurches.
3. An organization is created for charitable purposesif:
(a) It complies with the requirements set forth insubsection 5;
(b) The sole or primary purpose of the organization isto:
(1) Advance a public purpose, donate or rendergratuitously or at a reduced rate a substantial portion of its services to thepersons who are the subjects of its charitable services, and benefit asubstantial and indefinite class of persons who are the legitimate subjects ofcharity;
(2) Provide services that are otherwise requiredto be provided by a local government, this State or the Federal Government; or
(3) Operate a hospital or medical facilitylicensed pursuant to chapter 449 or
(c) The organization is operating in this State.
4. An organization is created for educational purposesif:
(a) It complies with the requirements set forth insubsection 5; and
(b) The sole or primary purpose of the organization isto:
(1) Provide athletic, cultural or socialactivities for children;
(2) Provide displays or performances of thevisual or performing arts to members of the general public;
(3) Provide instruction and disseminate informationon subjects beneficial to the community;
(4) Operate a school, college or universitylocated in this State that conducts regular classes and provides courses ofstudy required for accreditation or licensing by the State Board of Educationor the Commission on Postsecondary Education, or for membership in theNorthwest Association of Schools and of Colleges and Universities;
(5) Serve as a local or state apprenticeshipcommittee to advance programs of apprenticeship in this State; or
(6) Sponsor programs of apprenticeship in thisState through a trust created pursuant to 29 U.S.C. 186.
5. In addition to the requirements set forth insubsection 2, 3 or 4, an organization is created for religious, charitable oreducational purposes if:
(a) No part of the net earnings of any suchorganization inures to the benefit of a private shareholder, individual orentity;
(b) The business of the organization is not conductedfor profit;
(c) No substantial part of the business of theorganization is devoted to the advocacy of any political principle or thedefeat or passage of any state or federal legislation;
(d) The organization does not participate or intervenein any political campaign on behalf of or in opposition to any candidate forpublic office; and
(e) Any property sold to the organization for which anexemption is claimed is used by the organization in this State in furtheranceof the religious, charitable or educational purposes of the organization.
(Added to NRS by 1995, 1437; A
NRS
1. The United States, its unincorporated agencies andinstrumentalities.
2. Any incorporated agency or instrumentality of theUnited States wholly owned by the United States or by a corporation whollyowned by the United States.
3. The State of Nevada, its unincorporated agenciesand instrumentalities.
4. Any county, city, district or other politicalsubdivision of this State.
5. Any organization created for religious, charitableor eleemosynary purposes, provided that no part of the net earnings of any suchorganization inures to the benefit of any private shareholder or individual.
[50.2:397:1955](Added in 1988. Proposed by the 1987Legislature; adopted by the people at the 1988 general election, effectiveJanuary 1, 1989. See Statutes of Nevada 1987, p. 406.)
NRS
[65:397:1955]
NRS
1. Facilities operated by the vendor;
2. Delivery by the vendor to a carrier for shipment toa consignee at such point; or
3. Delivery by the vendor to a customs broker orforwarding agent for shipment outside this State.
[66:397:1955]
NRS
[51:397:1955](Amended in 1986. Proposed by the 1985Legislature; adopted by the people at the 1986 general election, effectiveJanuary 1, 1987. See Statutes of Nevada 1985, p. 1563.)
NRS
[67:397:1955]
NRS
1. If a purchaser wishes to claim an exemption fromthe taxes imposed by this chapter, the retailer shall obtain such identifyinginformation from the purchaser at the time of sale as is required by theDepartment.
2. The Department shall, to the extent feasible,establish an electronic system for submitting a request for an exemption. Apurchaser is not required to provide a signature to claim an exemption if therequest is submitted electronically.
3. The Department may establish a system whereby apurchaser who is exempt from the payment of the taxes imposed by this chapteris issued an identification number that can be presented to the retailer at thetime of sale.
4. A retailer shall maintain such records of exempttransactions as are required by the Department.
5. Except as otherwise provided in this subsection, aretailer who complies with the provisions of this section is not liable for thepayment of any tax imposed by this chapter if the purchaser improperly claimsan exemption. If the purchaser improperly claims an exemption, the purchaser isliable for the payment of the tax. The provisions of this subsection do notapply if the retailer fraudulently fails to collect the tax or solicits apurchaser to participate in an unlawful claim of an exemption.
(Added to NRS by
NRS
1. Any nonprofit organization created for religious,charitable or educational purposes that wishes to claim an exemption pursuantto NRS 372.326, must file an applicationwith the Department to obtain a letter of exemption. The application must be ona form and contain such information as is required by the Department.
2. If the Department determines that the organizationis created for religious, charitable or educational purposes, it shall issue aletter of exemption to the organization. The letter of exemption expires 5years after the date on which it is issued by the Department. At least 90 daysbefore the expiration of the letter of exemption, the Department shall notifythe organization to whom the letter was issued of the date on which the letterwill expire. The organization may renew its letter of exemption for anadditional 5 years by filing an application for renewal with the Department.The application for renewal must be on a form and contain such information asis required by the Department.
3. To claim an exemption pursuant to
(a) The organization must give a copy of its letter ofexemption to the retailer from whom the organization purchases the property;and
(b) The retailer must retain and present upon request acopy of the letter of exemption.
4. The Department shall adopt such regulations as arenecessary to carry out the provisions of this section.
(Added to NRS by 1995, 1438)(Substituted in revisionfor NRS 372.343)
NRS
[67.1:397:1955]
RETURNS AND PAYMENTS
NRS
(Added to NRS by 1995, 1067)
NRS
(Added to NRS by 1979, 415; A 1981, 287;
NRS
1. On or before the last day of the month followingeach reporting period, a return for the preceding period must be filed with theDepartment in such form as the Department may prescribe. Any return required tobe filed by this section must be combined with any return required to be filedpursuant to the provisions of chapter 374 ofNRS.
2. For purposes of:
(a) The sales tax, a return must be filed by eachseller.
(b) The use tax, a return must be filed by eachretailer maintaining a place of business in the State and by each personpurchasing tangible personal property, the storage, use or other consumption ofwhich is subject to the use tax, who has not paid the use tax due.
3. Returns must be signed by the person required tofile the return or by his authorized agent but need not be verified by oath.
(Added to NRS by 1979, 416; A 1981, 287;
NRS
1. Except as otherwise required by the Departmentpursuant to NRS 360B.200 or providedin NRS 360B.350 to
(a) For the purposes of the sales tax:
(1) The return must show the gross receipts ofthe seller during the preceding reporting period.
(2) The gross receipts must be segregated andreported separately for each county to which a sale of tangible personalproperty pertains.
(3) A sale pertains to the county in this Statein which the tangible personal property is or will be delivered to thepurchaser or his agent or designee.
(b) For purposes of the use tax:
(1) In the case of a return filed by a retailer,the return must show the total sales price of the property purchased by him,the storage, use or consumption of which property became subject to the use taxduring the preceding reporting period.
(2) The sales price must be segregated andreported separately for each county to which a purchase of tangible personalproperty pertains.
(3) If the property was:
(I) Brought into this State by thepurchaser or his agent or designee, the sale pertains to the county in thisState in which the property is or will be first used, stored or otherwiseconsumed.
(II) Not brought into this State by thepurchaser or his agent or designee, the sale pertains to the county in thisState in which the property was delivered to the purchaser or his agent ordesignee.
2. In case of a return filed by a purchaser, thereturn must show the total sales price of the property purchased by him, the storage,use or consumption of which became subject to the use tax during the precedingreporting period and indicate the county in this State in which the propertywas first used, stored or consumed.
3. The return must also show the amount of the taxesfor the period covered by the return and such other information as theDepartment deems necessary for the proper administration of this chapter.
4. Except as otherwise provided in subsection 5, upondetermining that a retailer has filed a return which contains one or moreviolations of the provisions of this section, the Department shall:
(a) For the first return of any retailer which containsone or more violations, issue a letter of warning to the retailer whichprovides an explanation of the violation or violations contained in the return.
(b) For the first or second return, other than a returndescribed in paragraph (a), in any calendar year which contains one or moreviolations, assess a penalty equal to the amount of the tax which was notreported or was reported for the wrong county or $1,000, whichever is less.
(c) For the third and each subsequent return in anycalendar year which contains one or more violations, assess a penalty of threetimes the amount of the tax which was not reported or was reported for thewrong county or $3,000, whichever is less.
5. For the purposes of subsection 4, if the firstviolation of this section by any retailer was determined by the Departmentthrough an audit which covered more than one return of the retailer, theDepartment shall treat all returns which were determined through the same auditto contain a violation or violations in the manner provided in paragraph (a) ofsubsection 4.
(Added to NRS by 1979, 416; A 1995, 1971, 2555; 1997,647, 1104; 2003, 2366;2005, 1778)
NRS
1. The amount due must be computed to the thirddecimal place and rounded to a whole cent using a method that rounds up to thenext cent if the numeral in the third decimal place is greater than 4.
2. A retailer may compute the amount due on atransaction on the basis of each item involved in the transaction or a singleinvoice for the entire transaction.
(Added to NRS by
NRS
1. If a retailer is unable to collect all or part ofthe sales price of a sale, he is entitled to receive a deduction from histaxable sales for that bad debt.
2. Any deduction that is claimed pursuant to thissection may not include interest.
3. The amount of any deduction claimed must equal theamount of a deduction that may be claimed pursuant to 26 U.S.C. 166 for thatsale minus:
(a) Any finance charge or interest charged as part ofthe sale;
(b) Any sales or use tax charged on the sales price;
(c) Any amount not paid on the sales price because thetangible personal property that was sold has remained in the possession of theretailer until the full sales price is paid;
(d) Any expense incurred in attempting to collect thebad debt; and
(e) The value of any property sold that has beenrepossessed by the retailer.
4. A bad debt may be claimed as a deduction on thereturn that covers the period during which the bad debt is written off in thebusiness records of the retailer that are maintained in the ordinary course ofthe retailers business and is eligible to be claimed as a deduction pursuantto 26 U.S.C. 166 or, if the retailer is not required to file a federal incometax return, would be eligible to be claimed as a deduction pursuant to 26 U.S.C. 166.
5. If a bad debt for which a deduction has beenclaimed is subsequently collected in whole or in part, the tax on the amount socollected must be reported on the return that covers the period in which thecollection is made.
6. If the amount of the bad debt is greater than theamount of the taxable sales reported for the period during which the bad debtis claimed as a deduction, a claim for a refund may be filed pursuant to
7. If the retailer has contracted with a certifiedservice provider for the remittance of the tax due under this chapter, theservice provider may, on behalf of the retailer, claim any deduction to whichthe retailer is entitled pursuant to this section. The service provider shallcredit or refund the full amount of any deduction or refund received pursuantto this section to the retailer.
8. For the purposes of reporting a payment received ona bad debt for which a deduction has been claimed, the payment must first beapplied to the sales price of the property sold and the tax due thereon, andthen to any interest, service charge or other charge that was charged as partof the sale.
9. If the records of a retailer indicate that a baddebt may be allocated among other states that are members of the StreamlinedSales and Use Tax Agreement, the retailer may allocate the bad debt among thosestates.
10. Except as otherwise provided in subsection 11,upon determining that a retailer has filed a return which contains one or moreviolations of the provisions of this section, the Department shall:
(a) For the first return of any retailer which containsone or more violations, issue a letter of warning to the retailer whichprovides an explanation of the violation or violations contained in the return.
(b) For the first or second return, other than a returndescribed in paragraph (a), in any calendar year which contains one or moreviolations, assess a penalty equal to the amount of the deduction claimed or$1,000, whichever is less.
(c) For the third and each subsequent return in anycalendar year which contains one or more violations, assess a penalty of threetimes the amount of the deduction claimed or $3,000, whichever is less.
11. For the purposes of subsection 10, if the firstviolation of this section by any retailer was determined by the Departmentthrough an audit which covered more than one return of the retailer, theDepartment shall treat all returns which were determined through the same auditto contain a violation or violations in the manner provided in paragraph (a) ofsubsection 10.
12. As used in this section:
(a) Bad debt means a debt that may be deductedpursuant to 26 U.S.C. 166.
(b) Certified service provider has the meaningascribed to it in NRS 360B.060.
(Added to NRS by
NRS
1. Except as otherwise provided in subsection 2, ifthe taxes imposed by this chapter are paid in accordance with
2. The regulations adopted by the Department pursuantto NRS 360B.110 may authorize thededuction and withholding from the taxes otherwise due from a taxpayer suchother amounts as are required to carry out the Streamlined Sales and Use TaxAgreement.
(Added to NRS by 1979, 416; A 1981, 288; 1991, 2293;
NRS
1. Except as otherwise required by the Departmentpursuant to NRS 360B.200, the personrequired to file a return shall deliver the return together with a remittanceof the amount of the tax due to the Department.
2. The Department shall provide for the acceptance ofcredit cards, debit cards or electronic transfers of money for the payment ofthe tax due in the manner prescribed pursuant to
(Added to NRS by 1979, 416; A
NRS
1. Except as otherwise provided in subsection 2 orrequired by the Department pursuant to NRS360B.200, the reporting and payment period of a taxpayer whose taxablesales do not exceed $10,000 per month is a calendar quarter.
2. The Department, if it deems this action necessaryin order to insure payment to or facilitate the collection by the State of theamount of taxes, may require returns and payment of the amount of taxes forperiods other than calendar months or quarters, depending upon the principalplace of business of the seller, retailer or purchaser, as the case may be, orfor other than monthly or quarterly periods.
(Added to NRS by 1979, 416; A 1981, 288, 909;
NRS
1. If a certificate of ownership has been issued for aused manufactured home or used mobile home by the Department of Motor Vehiclesor the Manufactured Housing Division of the Department of Business andIndustry, it is presumed that the taxes imposed by this chapter have been paidwith respect to that manufactured home or mobile home.
2. As used in this section, manufactured home andmobile home have the meanings ascribed to them in
(Added to NRS by 1989, 960; A 1993, 1578;
NRS
(Added to NRS by 1979, 416)
NRS
(Added to NRS by 1979, 416)
NRS
(Added to NRS by 1979, 417; A 1985, 949)
NRS
1. Payment of the tax on the sale of capital goods fora sales price of $100,000 or more may be deferred without interest inaccordance with this section. If the sales price is:
(a) At least $100,000 but less than $350,000, the taxmust be paid within 12 months.
(b) At least $350,000 but less than $600,000, the taxmust be paid within 24 months.
(c) At least $600,000 but less than $850,000, the taxmust be paid within 36 months.
(d) At least $850,000 but less than $1,000,000, the taxmust be paid within 48 months.
(e) One million dollars or more, the tax must be paidwithin 60 months.
Payment mustbe made in each month at a rate which is at least sufficient to result inpayment of the total obligation within the permitted period.
2. A person may apply to the Commission on EconomicDevelopment for such a deferment. If a purchase is made outside of the Statefrom a retailer who is not registered with the Department, an application for adeferment must be made in advance or, if the purchase has been made, within 60days after the date on which the tax is due. If a purchase is made in thisState from a retailer who is registered with the Department and to whom the taxis paid, an application must be made within 60 days after the payment of thetax. If the application for a deferment is approved, the taxpayer is eligiblefor a refund of the tax paid.
3. The Commission on Economic Development shallcertify the persons eligibility for a deferment if:
(a) The purchase is consistent with the Commissionsplan for industrial development and diversification; and
(b) The Commission determines that the deferment is asignificant factor in the decision of the person to locate or expand a businessin this State.
Uponcertification, the Commission shall immediately forward the deferment to theNevada Tax Commission.
4. Upon receipt of such a certification, the NevadaTax Commission shall verify the sale, the price paid and the date of the saleand assign the applicable period for payment of the deferred tax. It mayrequire security for the payment in an amount which does not exceed the amountof tax deferred.
5. The Nevada Tax Commission shall adopt regulationsgoverning:
(a) The aggregation of related purchases which are madeto expand a business, establish a new business, or renovate or replace capitalequipment; and
(b) The period within which such purchases may beaggregated.
(Added to NRS by 1985, 2024; A 1989, 214)
NRS
SECURITY
NRS
1. The Department, whenever it deems it necessary toinsure compliance with this chapter, may require any person subject to thechapter to place with it such security as the Department may determine. TheDepartment shall fix the amount of the security which, except as provided insubsection 2, may not be greater than twice the estimated average tax duequarterly of persons filing returns for quarterly periods or three times theestimated average tax due monthly of persons filing returns for monthly periods,determined in such manner as the Department deems proper.
2. In the case of persons who are habituallydelinquent in their obligations under this chapter, the amount of the securitymay not be greater than three times the average actual tax due quarterly ofpersons filing returns for quarterly periods or five times the average actualtax due monthly of persons filing returns for monthly periods.
3. The limitations provided in this section applyregardless of the type of security placed with the Department.
4. The amount of the security may be increased ordecreased by the Department subject to the limitations provided in thissection.
5. The Department may sell the security at publicauction if it becomes necessary to recover any tax or any amount required to becollected, interest or penalty due. Notice of the sale may be served upon theperson who placed the security personally or by mail; if by mail, service mustbe made in the manner prescribed for service of a notice of a deficiencydetermination and must be addressed to the person at his address as it appearsin the records of the Department. Security in the form of a bearer bond issuedby the United States or the State of Nevada which has a prevailing market pricemay be sold by the Department at a private sale at a price not lower than theprevailing market price.
6. Upon any sale any surplus above the amounts duemust be returned to the person who placed the security.
(Added to NRS by 1979, 420; A 1981, 289, 909; 1985,1179)
OVERPAYMENTS AND REFUNDS
NRS
1. If the Department determines that any amount,penalty or interest has been paid more than once or has been erroneously orillegally collected or computed, the Department shall set forth that fact inthe records of the Department and certify to the State Board of Examiners theamount collected in excess of the amount legally due and the person from whomit was collected or by whom paid. If approved by the State Board of Examiners,the excess amount collected or paid must be credited on any amounts then duefrom the person under this chapter, and the balance refunded to the person, orhis successors, administrators or executors.
2. Any overpayment of the use tax by a purchaser to aretailer who is required to collect the tax and who gives the purchaser areceipt therefor pursuant to sections 34 to 38, inclusive, of the Sales and UseTax Act (chapter 397, Statutes of Nevada 1955) and
(Added to NRS by 1979, 426)
NRS
1. No refund may be allowed unless a claim for it isfiled with the Department within 3 years after the last day of the monthfollowing the close of the period for which the overpayment was made.
2. No credit may be allowed after the expiration ofthe period specified for filing claims for refund unless a claim for credit isfiled with the Department within that period, or unless the credit relates to aperiod for which a waiver is given pursuant to
(Added to NRS by 1979, 427; A 1981, 289; 1983, 475;1991, 1407; 1995, 1067;
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(Added to NRS by 1979, 427)
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(Added to NRS by 1979, 427)
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(Added to NRS by 1979, 427)
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(Added to NRS by 1979, 427)
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1. Except as otherwise provided in
2. The interest must be paid:
(a) In the case of a refund, to the last day of thecalendar month following the date upon which the person making the overpayment,if he has not already filed a claim, is notified by the Department that a claimmay be filed or the date upon which the claim is certified to the State Boardof Examiners, whichever is earlier.
(b) In the case of a credit, to the same date as thatto which interest is computed on the tax or amount against which the credit isapplied.
(Added to NRS by 1979, 427; A 1981, 290;
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(Added to NRS by 1979, 428)
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(Added to NRS by 1979, 428)
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(Added to NRS by 1979, 428)
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1. Within 90 days after a final decision upon a claimfiled pursuant to this chapter is rendered by the Nevada Tax Commission, theclaimant may bring an action against the Department on the grounds set forth inthe claim in a court of competent jurisdiction in Carson City, the county ofthis State where the claimant resides or maintains his principal place ofbusiness or a county in which any relevant proceedings were conducted by theDepartment, for the recovery of the whole or any part of the amount withrespect to which the claim has been disallowed.
2. Failure to bring an action within the timespecified constitutes a waiver of any demand against the State on account ofalleged overpayments.
(Added to NRS by 1979, 428; A
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(Added to NRS by 1979, 428; A
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1. If judgment is rendered for the plaintiff, theamount of the judgment must first be credited as follows:
(a) If the judgment is for a refund of sales taxes, itmust be credited on any amount of sales or use tax due from the plaintiffpursuant to this chapter.
(b) If the judgment is for a refund of use taxes, itmust be credited on any amount of use tax due from the plaintiff pursuant tothis chapter.
2. The balance of the judgment must be refunded to theplaintiff.
(Added to NRS by 1979, 428; A
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(Added to NRS by 1979, 429)
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(Added to NRS by 1979, 429)
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(Added to NRS by 1979, 429; A
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(Added to NRS by 1979, 429; A
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(Added to NRS by 1979, 429)
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1. If any amount in excess of $25 has been illegallydetermined, either by the person filing the return or by the Department, theDepartment shall certify this fact to the State Board of Examiners, and thelatter shall authorize the cancellation of the amount upon the records of theDepartment.
2. If an amount not exceeding $25 has been illegallydetermined, either by the person filing a return or by the Department, theDepartment, without certifying this fact to the State Board of Examiners, shallauthorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 1979, 429)
ADMINISTRATION
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(Added to NRS by
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1. The Department shall enforce the provisions of thischapter and may adopt regulations relating to the administration andenforcement of this chapter.
2. The Department may prescribe the extent to whichany regulation may be applied without retroactive effect.
(Added to NRS by 1979, 429)
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1. Not enforce any restriction on the applicability ofthe exemption provided therein which would violate the United StatesConstitution.
2. Apply the exemption to all types of sales to aircarriers including both indirect sales to an entity which purchases theaircraft or major components of an aircraft for lease to and use by an aircarrier that otherwise qualifies for the exemption and direct sales to aircarriers.
(Added to NRS by 1995, 1465)
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1. In administering the provisions of
(a) The sale of a vehicle to a nonresident to whom aspecial movement permit has been issued by the Department of Motor Vehiclespursuant to subsection 1 of NRS 482.3955;
(b) The sale of farm machinery and equipment to anonresident who submits proof to the vendor that the farm machinery andequipment will be delivered out of State not later than 15 days after the sale;and
(c) The sale of a vessel to a nonresident who submitsproof to the vendor that the vessel will be delivered out of State not laterthan 15 days after the sale.
2. As used in this section:
(a) Farm machinery and equipment means a farmtractor, implement of husbandry, piece of equipment used for irrigation, or apart used in the repair or maintenance of farm machinery and equipment. Theterm does not include:
(1) A vehicle required to be registered pursuantto the provisions of chapter 482 or
(2) Machinery or equipment only incidentallyemployed for agricultural purposes.
(b) Farm tractor means a motor vehicle designed andused primarily for drawing an implement of husbandry.
(c) Implement of husbandry means a vehicle that isdesigned, adapted or used for agricultural purposes, including, withoutlimitation, a plow, machine for mowing, hay baler, combine, piece of equipmentused to stack hay, till, harvest, handle agricultural commodities or applyfertilizers, or other heavy, movable equipment designed, adapted or used foragricultural purposes.
(Added to NRS by 1997, 180; A
NRS 372.7263
1. The sale of a vehicle to a nonresident to whom aspecial movement permit has been issued by the Department of Motor Vehiclespursuant to subsection 1 of NRS 482.3955;
2. The sale of farm machinery and equipment, asdefined in NRS 372.281, to a nonresidentwho submits proof to the vendor that the farm machinery and equipment will bedelivered out of State not later than 15 days after the sale; and
3. The sale of a vessel to a nonresident who submitsproof to the vendor that the vessel will be delivered out of State not laterthan 15 days after the sale.
(Added to NRS by 1997, 180; A
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1. In administering the provisions of this chapter,the Department shall calculate the amount of tax imposed on the retail sale oflarge appliances as follows:
(a) If the large appliance is sold separately or withinstallation or replacement services, or any combination thereof, the sales taxmust be applied to the retail sales price of the large appliance to thecustomer. The sales tax does not apply to charges for or associated withinstallation and replacement if those charges are stated separately on thesales receipt or in the contract of sale.
(b) If the large appliance is sold as a constituentpart of a contract for the construction or refurbishment of an improvement toreal property or a mobile home, the sales tax must be paid by the contractor onthe sales price of the large appliance to the contractor.
2. As used in this section:
(a) Contract for the construction or refurbishment ofan improvement to real property means a contract for erecting, constructing oraffixing a structure or other improvement to real property or a mobile home,including the remodeling, altering or repairing of an improvement to realproperty or a mobile home. The term does not include the sale, delivery,installation or replacement of one or more large appliances not included in acontract for erecting, constructing or affixing a structure or otherimprovement to real property or a mobile home.
(b) Large appliance includes, without limitation, awashing machine, dryer, range, stove, oven, dishwasher, refrigerator, freezer,ice maker and hot water dispenser.
(c) Replacement means the removal of an old largeappliance and the installation of a new large appliance.
(Added to NRS by 1997, 912)
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1. The meals are furnished on a regular basis on thepremises of the employer for the convenience of the employer; and
2. The employer does not charge the employees aspecific fixed price per meal.
(Added to NRS by 1995, 1971)
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1. Worth $100 or less; and
2. Acquired free of charge at a convention, trade showor other public event.
(Added to NRS by
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1. A retailer maintaining, occupying or using,permanently or temporarily, directly or indirectly, or through a subsidiary oragent, by whatever name called, an office, place of distribution, sales orsample room or place, warehouse or place of storage, or any other place of business,in this State.
2. A retailer having any representative, agent,salesman, canvasser or solicitor operating in this State under the authority ofthe retailer or its subsidiary to sell, deliver or take orders for tangiblepersonal property.
3. With respect to a lease, a retailer derivingrentals from a lease of tangible personal property situated in this State.
4. A retailer soliciting orders for tangible personalproperty through a system for shopping by means of telecommunication ortelevision, using toll-free telephone numbers, which is intended by theretailer to be broadcast by cable television or other means of broadcasting topersons located in this State or through a website on the Internet or otherelectronic means of communication to provide solicitations to persons in thisState.
5. A retailer who, pursuant to a contract with abroadcaster or publisher located in this State, solicits orders for tangiblepersonal property by means of advertising which is disseminated primarily topersons located in this State and only secondarily to bordering jurisdictions.
6. A retailer soliciting orders for tangible personalproperty by mail or electronic facsimile if the solicitations are substantialand recurring and if the retailer benefits from any activities occurring inthis State related to banking, financing, the collection of debts,telecommunication or marketing, or benefits from the location in this State ofauthorized facilities for installation, servicing or repairs.
7. A retailer owned or controlled by the same personwho owns or controls a retailer who maintains a place of business in the sameor a similar line of business in this State.
8. A retailer having a person operating under itstrade name, pursuant to a franchise or license authorized by the retailer, ifthe person so operating is required to collect the tax pursuant to
9. A retailer who, pursuant to a contract with theoperator of a system of cable television located in this State, solicits ordersfor tangible personal property by means of advertising which is transmitted ordistributed over a system of cable television in this State.
(Added to NRS by 1989, 1506; A
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1. A member of the Nevada National Guard who isengaged in full-time National Guard duty, as defined in 10 U.S.C. 101(d)(5)and has been called into active service.
2. A relative of a member of the Nevada National Guardeligible for the exemption pursuant to subsection 1 who:
(a) Resides in the same home or dwelling in this Stateas the member; and
(b) Is related by blood, adoption or marriage withinthe first degree of consanguinity or affinity to the member.
(Added to NRS by
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1. A person who wishes to claim an exemption pursuantto NRS 372.7281 must file anapplication with the Department to obtain a letter of exemption. The applicationmust be on a form and contain such information as is required by the Department.
2. If the Department determines that a person iseligible for the exemption provided pursuant to
3. To claim an exemption pursuant to
(a) The person must provide a copy of the letter ofexemption to the retailer from whom the person purchases the property; and
(b) The retailer must retain and present upon request acopy of the letter of exemption to the Department.
4. The Department shall adopt such regulations as arenecessary to carry out the provisions of this section.
(Added to NRS by
NRS
1. All tangible personal property that is transferredfor use by a state entity in accordance with an agreement executed pursuant to
2. Any type of motor vehicle that is transferred foruse by a state entity or a county, city, district or other local entity,whether by sale or lease and regardless of whether title to the vehicle passesto the state or local entity at any time during the use of the vehicle.
(Added to NRS by
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1. In administering the provisions of
(a) The medical device was ordered or prescribed by aprovider of health care, within his scope of practice, for use by the person towhom it is provided;
(b) The medical device is covered by Medicaid orMedicare; and
(c) The purchase of the medical device is made pursuantto a contract between the governmental entity that purchases the medical deviceand the person who sells the medical device to the governmental entity.
2. As used in this section:
(a) Medicaid means the program established pursuantto Title XIX of the Social Security Act, 42 U.S.C. 1396 et seq., to provideassistance for part or all of the cost of medical care rendered on behalf ofindigent persons.
(b) Medicare means the program of health insurancefor aged and disabled persons established pursuant to Title XVIII of the SocialSecurity Act, 42 U.S.C. 1395 et seq.
(c) Provider of health care means a physicianlicensed pursuant to chapter 630,
(Added to NRS by
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(Added to NRS by
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(Added to NRS by
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(Added to NRS by 1979, 429)
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1. Notwithstanding any other provision of law, anybroadcaster, printer, outdoor advertising firm, advertising distributor orpublisher which broadcasts, publishes, displays or distributes paid commercialadvertising in this State which is intended to be disseminated primarily topersons located in this State and is only secondarily disseminated to borderingjurisdictions, including advertising appearing exclusively in a Nevada editionor section of a national publication, must be regarded, for the purposes setforth in subsection 2 only, as the agent of the person or entity placing theadvertisement, and as a retailer maintaining a place of business in this State.
2. The agency created by this section is solely forthe purpose of the proper administration of this chapter, to prevent evasion ofthe use tax and the duty to collect the use tax, and to provide a presence inNevada for the collection of the use tax by and from advertisers and sellerswho do not otherwise maintain a place of business in this State. The agent hasno responsibility to report, or liability to pay, any tax imposed under thischapter and is not restricted by the provisions of this chapter from acceptingadvertisements from advertisers or sellers who do not otherwise maintain aplace of business in this State.
(Added to NRS by 1989, 1507)
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(Added to NRS by 1993, 2744)
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1. Every seller, every retailer, and every personstoring, using or otherwise consuming in this State tangible personal propertypurchased from a retailer shall keep records, receipts, invoices and otherpertinent papers in such form as the Department may require.
2. Every seller, retailer or person who files thereturns required under this chapter shall keep the records for not less than 4years from their making unless the Department in writing sooner authorizestheir destruction.
3. Every seller, retailer or person who fails to filethe returns required under this chapter shall keep the records for not lessthan 8 years from their making unless the Department in writing soonerauthorizes their destruction.
(Added to NRS by 1979, 430)
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1. The Department, or any person authorized in writingby it, may examine the books, papers, records and equipment of any personselling tangible personal property and any person liable for the use tax andmay investigate the character of the business of the person to verify theaccuracy of any return made, or, if no return is made by the person, toascertain and determine the amount required to be paid.
2. Any person selling or purchasing tangible personalproperty in this State who:
(a) Is required to:
(1) Obtain a permit pursuant to
(2) File a return pursuant to subsection 2 of
(b) Keeps outside of this State his records, receipts,invoices and other documents relating to sales he has made or the use tax duethis State,
shall pay tothe Department an amount equal to the allowance provided for state officers andemployees generally while traveling outside of the State for each day orfraction thereof during which an employee of the Department is engaged in examiningthose documents, plus any other actual expenses incurred by the employee whilehe is absent from his regular place of employment to examine those documents.
(Added to NRS by 1979, 430; A 1989, 392; 1993, 101;
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1. Be filed when the Department requires.
2. Set forth the names and addresses of purchasers ofthe tangible personal property, the sales price of the property, the date ofsale, and such other information as the Department may require.
(Added to NRS by 1979, 430)
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1. Except as otherwise provided in this section, it isa misdemeanor for any member of the Tax Commission or officer, agent oremployee of the Department to make known in any manner whatever the businessaffairs, operations or information obtained by an investigation of records andequipment of any retailer or any other person visited or examined in thedischarge of official duty, or the amount or source of income, profits, losses,expenditures or any particular of them, set forth or disclosed in any return,or to permit any return or copy of a return, or any book containing anyabstract or particulars of it to be seen or examined by any person notconnected with the Department.
2. The Tax Commission may agree with any county fairand recreation board or the governing body of any county, city or town for thecontinuing exchange of information concerning taxpayers.
3. The Governor may, by general or special order,authorize the examination of the records maintained by the Department underthis chapter by other state officers, by tax officers of another state, by theFederal Government, if a reciprocal arrangement exists, or by any other person.The information so obtained may not be made public except to the extent and inthe manner that the order may authorize that it be made public.
4. Upon written request made by a public officer of alocal government, the Executive Director shall furnish from the records of theDepartment, the name and address of the owner of any seller or retailer whomust file a return with the Department. The request must set forth the socialsecurity number of the owner of the seller or retailer about which the requestis made and contain a statement signed by the proper authority of the localgovernment certifying that the request is made to allow the proper authority toenforce a law to recover a debt or obligation owed to the local government. Theinformation obtained by the local government is confidential and may not be usedor disclosed for any purpose other than the collection of a debt or obligationowed to that local government. The Executive Director may charge a reasonablefee for the cost of providing the requested information.
5. Successors, receivers, trustees, executors,administrators, assignees and guarantors, if directly interested, may be giveninformation as to the items included in the measure and amounts of any unpaidtax or amounts of tax required to be collected, interest and penalties.
6. Relevant information may be disclosed as evidencein an appeal by the taxpayer from a determination of tax due.
7. At any time after a determination, decision ororder of the Executive Director or other officer of the Department imposingupon a person a penalty for fraud or intent to evade the tax imposed by thischapter on the sale, storage, use or other consumption of any vehicle, vesselor aircraft becomes final or is affirmed by the Commission, any member of theCommission or officer, agent or employee of the Department may publiclydisclose the identity of that person and the amount of tax assessed andpenalties imposed against him.
(Added to NRS by 1979, 430; A 1983, 316, 763; 1989,1160; 1995, 1068, 1578;
PENALTIES
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(Added to NRS by 1979, 431)
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(Added to NRS by 1979, 431)
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(Added to NRS by 1979, 431)
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(Added to NRS by 1979, 431)
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(Added to NRS by 1979, 431; A 1981, 290)
MISCELLANEOUS PROVISIONS
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1. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid to the State under this chapter must bepaid to the Department in the form of remittances payable to the Department.
2. The Department shall deposit the payments in theState Treasury to the credit of the Sales and Use Tax Account in the StateGeneral Fund.
(Added to NRS by 1979, 431; A 1981, 258)
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(Added to NRS by 1979, 431; A 1981, 259)
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(Added to NRS by 1979, 431)
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(Added to NRS by 1979, 431)
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1. The governing body of an Indian reservation orIndian colony may impose a tax on the privilege of selling tangible personalproperty at retail on the reservation or colony.
2. If a sales tax is imposed, the governing body mayestablish procedures for collecting the tax from any person authorized to dobusiness on the reservation or colony.
(Added to NRS by 1989, 1109)
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1. The tax is equal to or greater than the tax imposedby this chapter; and
2. A copy of an approved tribal tax ordinance imposingthe tax has been filed with the Department of Taxation.
(Added to NRS by 1989, 1109)
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(Added to NRS by 1989, 1109)
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(Added to NRS by
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