2005 Nevada Revised Statutes - Chapter 374 — Local School Support Tax

CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX

GENERAL PROVISIONS

NRS 374.010 Shorttitle.

NRS 374.015 Legislativefinding and declaration.

NRS 374.020 Definitions.

NRS 374.025 Businessdefined.

NRS 374.030 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 approved by the voters at the 2006 generalelection.]

NRS 374.030 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 not approved by the voters at the 2006 general election.]

NRS 374.035 Ina county defined.

NRS 374.040 Occasionalsale defined.

NRS 374.046 Persondefined.

NRS 374.050 Purchasedefined.

NRS 374.055 Retailsale and sale at retail defined.

NRS 374.060 Retailerdefined.

NRS 374.065 Saledefined.

NRS 374.070 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 approved by the voters at the 2006 generalelection.]

NRS 374.070 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 not approved by the voters at the 2006 general election.]

NRS 374.075 Sellerdefined.

NRS 374.080 Storagedefined.

NRS 374.085 Storageand use: Exclusion.

NRS 374.090 Tangiblepersonal property defined.

NRS 374.100 Taxpayerdefined.

NRS 374.107 Vehicledefined. [Effective through December 31, 2006, and after that date if theproposal to amend the Sales and Use Tax Act of 1955 submitted pursuant tochapter 484, Statutes of Nevada 2005, is approved by the voters at the 2006general election.]

NRS 374.108 Vesseldefined.

SALES TAX

NRS 374.110 Impositionand rate.

NRS 374.112 Procedurefor computing tax on sale of vehicle by seller who is not required to beregistered. [Repealed.]

NRS 374.113 Scheduleof depreciation for tax on sale of vehicle. [Repealed.]

NRS 374.115 Methodof collection.

NRS 374.120 Inferenceby retailer of his assumption or absorption of tax prohibited; penalty.

NRS 374.125 Separatedisplay of tax from list or other price.

NRS 374.128 Provisionsrequired in certain purchasing contracts of State or political subdivision.

NRS 374.130 Registrationor permit required to engage in or conduct business as seller; application forpermit.

NRS 374.135 Feefor permit.

NRS 374.140 Issuance,assignability and display of permit; explanation of liability for collectionand payment of taxes.

NRS 374.145 Feefor reinstatement of suspended or revoked permit.

NRS 374.150 Revocationor suspension of permit: Procedure; limitation on issuance of new permit.

NRS 374.160 Presumptionof taxability; resale certificate.

NRS 374.165 Effectof resale certificate.

NRS 374.170 Formand contents of resale certificate.

NRS 374.175 Liabilityof purchaser giving resale certificate.

NRS 374.180 Improperuse of resale certificate; penalty.

NRS 374.185 Resalecertificate: Commingled fungible goods.

USE TAX

NRS 374.190 Impositionand rate.

NRS 374.195 Liabilityfor tax; extinguishment of liability.

NRS 374.200 Collectionby retailer; purchasers receipt.

NRS 374.205 Taxas debt to county.

NRS 374.210 Advertisementof assumption or absorption of tax by retailer unlawful.

NRS 374.215 Taxmust be displayed separately from price.

NRS 374.220 Unlawfulacts.

NRS 374.225 Registrationof retailers.

NRS 374.230 Presumptionof purchase for use; resale certificate.

NRS 374.235 Effectof resale certificate.

NRS 374.240 Formand contents of resale certificate.

NRS 374.245 Liabilityof purchaser giving resale certificate for use of article bought for resale.

NRS 374.250 Resalecertificate: Commingled fungible goods.

NRS 374.255 Presumptionof purchase for use in this State.

NRS 374.260 Presumptionthat property delivered outside this State to certain purchasers was purchasedfor use in this State.

NRS 374.263 Presumptionthat certain property delivered outside this State was not purchased for use inthis State.

EXEMPTIONS

NRS 374.265 Exemptedfrom the taxes imposed by this chapter defined.

NRS 374.270 Constitutionaland statutory exemptions.

NRS 374.275 Proceedsof mines.

NRS 374.280 Fuelused to propel motor vehicle.

NRS 374.285 Animalsand plants intended for human consumption; feed; fertilizer.

NRS 374.286 Farmmachinery and equipment. [Repealed.]

NRS 374.2861 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 374.287 Prostheticdevices, orthotic appliances and certain supports and casts; appliances andsupplies relating to ostomy; products for hemodialysis; medicine.

NRS 374.289 Foodfor human consumption.

NRS 374.2891 Basisfor determining exemption of food for human consumption.

NRS 374.290 Mealsand food products sold to students or teachers by school, organization ofstudents or parent-teacher association.

NRS 374.291 Worksof fine art for public display: General requirements. [Repealed.]

NRS 374.2911 Worksof fine art for public display: Collection of admission fee for exhibition.[Repealed.]

NRS 374.292 Textbookssold within Nevada System of Higher Education.

NRS 374.295 Containers.

NRS 374.300 Gas,electricity and water.

NRS 374.305 Domesticfuels.

NRS 374.307 Productor system using renewable energy to generate electricity; solar thermal energysystem; solar lighting system. [Expired by limitation.]

NRS 374.310 Personalproperty used for performance of contract on public works.

NRS 374.315 Personalproperty used for performance of certain written contracts.

NRS 374.320 Newspapers.

NRS 374.321 Manufacturedhomes and mobile homes.

NRS 374.322 Aircraft,aircraft engines and component parts of aircraft. [Repealed.]

NRS 374.323 Engines,chassis, parts and components of professional racing vehicles; certain vehiclesused by professional racing team or sanctioning body. [Repealed.]

NRS 374.325 Occasionalsales.

NRS 374.330 Personalproperty sold to United States, State or political subdivision.

NRS 374.3305 Personalproperty sold by or to nonprofit organization created for religious, charitableor educational purposes.

NRS 374.3306 Requirementsfor organization created for religious, charitable or educational purposes.

NRS 374.331 Personalproperty loaned or donated to United States, State, political subdivision orreligious or eleemosynary organization.

NRS 374.335 Saleto common carrier.

NRS 374.340 Propertyshipped outside State pursuant to sales contract.

NRS 374.345 Personalproperty sold to or used by contractor who is constituent part of governmental,religious or charitable entity.

NRS 374.350 Usetax: Property on which sales tax paid.

NRS 374.352 Claimof exemption: General requirements; liability for improper claim.

NRS 374.353 Claimof exemption: Nonprofit organization created for religious, charitable oreducational purposes.

NRS 374.355 Liabilityof purchaser who uses property declared exempt for purpose not exempt.

ABATEMENTS

NRS 374.357 Abatementfor eligible machinery or equipment used by certain new or expanded businesses.[Effective through June 30, 2009.]

NRS 374.357 Abatementfor eligible machinery or equipment used by certain new or expanded businesses.[Effective July 1, 2009.]

RETURNS AND PAYMENTS

NRS 374.359 Taxescollected to be held in separate account.

NRS 374.360 Datetax due.

NRS 374.365 Return:Time for filing; combination with certain returns; persons required to file;signatures.

NRS 374.370 Contentsof return; violations.

NRS 374.371 Computationof amount of taxes due.

NRS 374.373 Deductionof certain bad debts from taxable sales; violations.

NRS 374.375 Reimbursementfor collection of tax.

NRS 374.380 Deliveryof return; remittance.

NRS 374.385 Periodsfor returns.

NRS 374.388 Presumptionof payment: Certificate of ownership for used manufactured home or used mobilehome.

NRS 374.390 Leaseand rental receipts: Reporting; payment.

NRS 374.395 Affixingand cancelling of revenue stamps.

NRS 374.400 Extensionof time for filing return and paying tax.

NRS 374.402 Deferralof payment.

NRS 374.403 Collectionand payment of tax by responsible person; joint and several liability.[Repealed.]

SECURITY

NRS 374.515 Authorityof Department; amount; sales; return of surplus.

OVERPAYMENTS AND REFUNDS

NRS 374.635 Certificationof excess amount collected; credit and refund; overpayment of use tax bypurchaser.

NRS 374.640 Limitationson claims for refund or credit.

NRS 374.643 Creditor refund of tax for business within zone for economic development.

NRS 374.645 Creditor refund for use tax: Reimbursement of vendor for sales tax.

NRS 374.650 Formand contents of claim for credit or refund.

NRS 374.655 Failureto file claim constitutes waiver.

NRS 374.660 Serviceof notice of disallowance of claim.

NRS 374.665 Intereston overpayments.

NRS 374.670 Disallowanceof interest.

NRS 374.675 Injunctionor other process to prevent collection of tax prohibited.

NRS 374.680 Actionfor refund: Claim as condition precedent.

NRS 374.685 Actionfor refund: Time to sue; venue of action; waiver.

NRS 374.690 Rightof appeal on failure of Department to mail notice of action on claim.

NRS 374.695 Judgmentfor plaintiff: Credits; refund of balance.

NRS 374.700 Allowanceof interest.

NRS 374.705 Standingto recover.

NRS 374.710 Recoveryof erroneous refunds: Action; jurisdiction and venue.

NRS 374.715 Districtattorney to prosecute action for recovery of erroneous refund; applicability ofNRS, N.R.C.P. and N.R.A.P.

NRS 374.720 Cancellationof illegal determination: Procedure; limitation.

ADMINISTRATION

NRS 374.723 Applicationof chapter 360B of NRS.

NRS 374.725 Enforcementby Department; adoption of regulations.

NRS 374.726 Applicationof use tax to certain property acquired free of charge at convention, tradeshow or other public event.

NRS 374.727 Calculationof tax imposed on use or other consumption of meals provided by employer.

NRS 374.7273 Applicationof exemption for sale of personal property for shipment outside State tocertain sales of motor vehicles, farm machinery and equipment and vessels.[Effective through December 31, 2006, and after that date if the proposal toamend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 484,Statutes of Nevada 2005, is not approved by the voters at the 2006 generalelection.]

NRS 374.7273 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 374.7275 Calculationof tax imposed on retail sale of large appliances.

NRS 374.728 Constructionof retailer maintaining place of business in county.

NRS 374.7285 Applicationof NRS 374.330 to sale of property tocertain members of Nevada National Guard and their families.

NRS 374.7286 Claimof exemption by certain members of Nevada National Guard and their families.

NRS 374.729 Applicationof NRS 374.330 to transfer of propertypursuant to certain agreements and to transfer of motor vehicle.

NRS 374.731 Applicationof NRS 374.330 to sale of certainmedical devices to governmental entities.

NRS 374.7315 Applicationof NRS 374.3305 to transfer of motorvehicle.

NRS 374.732 Taxationof photographers: Furnishing of proofs considered to be rendition of service.

NRS 374.735 Employmentof accountants, investigators and other persons; delegation of authority.

NRS 374.738 Certainbroadcasters, printers, advertising firms, distributors and publishers deemedagents and retailers maintaining place of business in this State.

NRS 374.739 Certainbroadcasting activities not taxable transactions.

NRS 374.740 Recordsto be kept by sellers, retailers and others.

NRS 374.745 Examinationof records; investigation of business.

NRS 374.750 Reportsfor administering tax on use: Contents.

NRS 374.755 Disclosureof information unlawful; exceptions.

PENALTIES

NRS 374.760 Failureto make return or furnish data.

NRS 374.765 Falseor fraudulent return.

NRS 374.770 Otherviolations of chapter.

NRS 374.775 Statuteof limitations.

NRS 374.780 Applicationof doctrine of res judicata.

MISCELLANEOUS PROVISIONS

NRS 374.785 Salesand Use Tax Account: Remittances; deposits; transfers.

NRS 374.790 Remediesof county are cumulative.

NRS 374.795 Departmentsauthority to act for counties.

NRS 374.800 Indianreservations and colonies: Imposition and collection of sales tax.

NRS 374.805 Indianreservations and colonies: Restriction on collection of tax by Department.

NRS 374.810 Rightsof Indians not abridged.

NRS 374.815 Strictconstruction of certain provisions of chapter.

_________

GENERAL PROVISIONS

NRS 374.010 Shorttitle. This chapter shall be known and may becited as the Local School Support Tax Law.

(Added to NRS by 1967, 895)

NRS 374.015 Legislativefinding and declaration. The Legislature,having carefully considered the needs of the public school system and thefinancial resources of the State of Nevada, and its several classes of localgovernments, finds and declares:

1. That sound principles of government require anincreased contribution by the local district, which controls its schools, totheir support.

2. That such an increase equitably should not andeconomically cannot be provided through an increase in the tax upon property.

3. That there is no other object of taxation, exceptretail sales, which is so generally distributed among the several schooldistricts in proportion to their respective population and wealth as to besuitable for the imposition of a tax in each school district for the support ofits local schools.

4. That it is therefore necessary to impose, inaddition to the sales and use taxes enacted in 1955 to provide revenue for theState of Nevada, a separate tax upon the privilege of selling tangible personalproperty at retail in each county to provide revenue for the school districtcomprising such county.

5. That in order to avoid imposing unfair competitivehardships upon merchants in the several counties, it is necessary that suchadditional tax be imposed:

(a) At the same rate in each county; and

(b) Upon tangible personal property purchased outsidethis State for use within the State.

6. That the imposition of such a tax at a mandatoryand uniform rate throughout the counties of the State makes such tax a faircounterpart to the mandatory property tax levy which it is designed tosupplement.

7. That the tax collected upon property purchasedoutside the State, which cannot for this reason be returned to its county oforigin, can best serve its purpose of supporting local schools if it ischanneled to the several school districts through the State Distributive SchoolAccount in the State General Fund.

8. That the convenience of the public and of retailmerchants will best be served by imposing the local school support tax uponexactly the same transactions, requiring the same reports and making such taxparallel in all respects to the sales and use taxes.

(Added to NRS by 1967, 895; A 1987, 418)

NRS 374.020 Definitions. As used in this chapter, unless the context otherwiserequires, the words and terms defined in NRS374.025 to 374.108, inclusive, havethe meanings ascribed to them in those sections.

(Added to NRS by 1967, 895; A 1983, 445, 2059, 2065; 2003, 2822; 2005, 1775)

NRS 374.025 Businessdefined. Business includes any activityengaged in by any person or caused to be engaged in by him with the object ofgain, benefit or advantage, either direct or indirect.

(Added to NRS by 1967, 895)

NRS 374.030 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 approved by the voters at the 2006general election.]

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 Department may prescribe, adeduction 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 county 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, no refundor 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 Department 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.

(Added to NRS by 1967, 895; A 1975, 1723; 1983, 2059;1987, 903; 2001, 824)

NRS 374.030 Gross receipts defined. [EffectiveJanuary 1, 2007, if the proposal to amend the Sales and Use Tax Act of 1955submitted pursuant to chapter 484, Statutes of Nevada 2005, is not approved bythe voters at the 2006 general election.]

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 Department may prescribe, adeduction 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 county 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, no refundor 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.

4. For purposes of the sales tax, if the retailersestablish to the satisfaction of the Department 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.

(Added to NRS by 1967, 895; A 1975, 1723; 1983, 2059;1987, 903; 2001, 824;2005, 2487,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 notapproved by the voters at the 2006 general election)

NRS 374.035 Ina county defined. In a county means withinthe exterior limits of a county, and includes all territory within such limitsowned by or ceded to the United States of America.

(Added to NRS by 1967, 896)

NRS 374.040 Occasionalsale defined.

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.

(Added to NRS by 1967, 896; A 1983, 2060; 2003, 2372)

NRS 374.046 Persondefined. Person includes any individual,firm, copartnership, joint venture, association, social club, fraternalorganization, corporation, estate, trust, business trust, receiver, trustee,syndicate, cooperative, assignee, or any other group or combination acting as aunit, but does not include the United States, this State or any agency thereof,or any city, county, district or other political subdivision of this State.

(Added to NRS by 2005, 1775)

NRS 374.050 Purchasedefined.

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.

(Added to NRS by 1967, 897)

NRS 374.055 Retailsale and sale at retail defined.

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 a county 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 the county, is a retail sale in the county by the personmaking the delivery. He shall include the retail selling price of the propertyin his gross receipts.

(Added to NRS by 1967, 897; A 1999, 3204; 2003, 2372)

NRS 374.060 Retailerdefined.

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 Department determines that it is necessaryfor the efficient administration of this chapter to regard any salesmen,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 Department may so regard them andmay regard the dealers, distributors, supervisors or employers as retailers forpurposes of this chapter.

3. A licensed optometrist or physician is a consumerof, and shall not be considered, a retailer within the provisions of thischapter, with respect to the ophthalmic materials used or furnished by him inthe 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.

(Added to NRS by 1967, 897; A 1975, 1724; 1977, 959;1983, 2060; 1987, 2193; 2003, 2373)

NRS 374.065 Saledefined.

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 Department to be in lieu of a transferof 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.

(Added to NRS by 1967, 898; A 1975, 1725)

NRS 374.070 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 approved by the voters at the 2006general election.]

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 the materials used, labor or servicecost, 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 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 any manufacturersor importers excise tax, imposed by the United States upon or with respect toretail sales, whether imposed upon the retailer or the consumer.

(e) The amount of any tax imposed by the State ofNevada upon or with respect to the storage, use or other consumption oftangible personal property purchased from any retailer.

(f) The amount of any allowance against the sellingprice given by a retailer for the value of a used vehicle or vessel which istaken in trade on the purchase of another vehicle or vessel.

(Added to NRS by 1967, 898; A 1983, 2061; 1985, 1119,1988; 2003, 2374,2822; 2005, 2491)

NRS 374.070 Sales price defined. [EffectiveJanuary 1, 2007, if the proposal to amend the Sales and Use Tax Act of 1955submitted pursuant to chapter 484, Statutes of Nevada 2005, is not approved bythe voters at the 2006 general election.]

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 the materials used, labor or servicecost, 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 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 tax imposed by the State ofNevada upon or with respect to the storage, use or other consumption oftangible personal property purchased from any retailer.

(f) The amount of any allowance against the sellingprice given by a retailer for the value of a used vessel which is taken intrade on the purchase of another vessel.

(Added to NRS by 1967, 898; A 1983, 2061; 1985, 1119,1988; 2003, 2374,2822; 2005, 2488, 2491, effectiveJanuary 1, 2007, if the proposal to amend the Sales and Use Tax Act of 1955submitted pursuant to chapter 484, Statutes of Nevada 2005, is not approved bythe voters at the 2006 general election)

NRS 374.075 Sellerdefined. Seller includes every personengaged in the business of selling tangible personal property of a kind, thegross receipts from the retail sale of which are required to be included in themeasure of the sales tax.

(Added to NRS by 1967, 899)

NRS 374.080 Storagedefined. Storage includes any keeping orretention in a county for any purpose except sale in the regular course ofbusiness or subsequent use solely outside the county of tangible personalproperty purchased from a retailer.

(Added to NRS by 1967, 899)

NRS 374.085 Storageand use: Exclusion. Storage and use donot include the keeping, retaining or exercising any right or power overtangible personal property for the purpose of subsequently transporting itoutside the State for use thereafter solely outside the State, or for thepurpose of being processed, fabricated or manufactured into, attached to, orincorporated into, other tangible personal property to be transported outsidethe State and thereafter used solely outside the State.

(Added to NRS by 1967, 899; A 1999, 3204; 2003, 2374; 2005, 1776)

NRS 374.090 Tangiblepersonal property defined. Tangible personalproperty means personal property which may be seen, weighed, measured, felt ortouched, or which is in any other manner perceptible to the senses.

(Added to NRS by 1967, 899)

NRS 374.100 Taxpayerdefined. Taxpayer means any person liablefor tax under this chapter.

(Added to NRS by 1967, 899)

NRS 374.107 Vehicledefined. [Effective through December 31, 2006, and after that date if theproposal to amend the Sales and Use Tax Act of 1955 submitted pursuant tochapter 484, Statutes of Nevada 2005, is approved by the voters at the 2006general election.] Vehicle has the meaningascribed to it in NRS 482.135.

(Added to NRS by 1983, 2058; R 2005, 2496,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 notapproved by the voters at the 2006 general election)

NRS 374.108 Vesseldefined.

1. Except as otherwise provided in subsection 2,vessel means every description of watercraft used or capable of being used asa means of transportation on water.

2. The term does not include a canoe, float tube,kayak, rubber raft or seaplane.

(Added to NRS by 2003, 2822)

SALES TAX

NRS 374.110 Impositionand rate. For the privilege of sellingtangible personal property at retail a tax is hereby imposed upon all retailersat the rate of 2.25 percent of the gross receipts of any retailer from the saleof all tangible personal property sold at retail in a county.

(Added to NRS by 1967, 899; A 1981, 290; 1991, 2293)

NRS 374.112 Procedurefor computing tax on sale of vehicle by seller who is not required to beregistered. Repealed. (See chapter 400, Statutes of Nevada 2003,at page 2409.)

 

NRS 374.113 Scheduleof depreciation for tax on sale of vehicle. Repealed.(See chapter 400, Statutesof Nevada 2003, at page 2409.)

 

NRS 374.115 Methodof collection. The tax hereby imposed shall becollected by the retailer from the consumer insofar as it can be done.

(Added to NRS by 1967, 899)

NRS 374.120 Inferenceby retailer of his assumption or absorption of tax prohibited; penalty.

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.

(Added to NRS by 1967, 899)

NRS 374.125 Separatedisplay of tax from list or other price. The Departmentmay by regulation provide that the amount collected by the retailer from theconsumer in reimbursement of the tax be displayed separately from the listprice, the price advertised in the premises, the marked price, or other priceon the sales check or other proof of sale.

(Added to NRS by 1967, 899; A 1975, 1725)

NRS 374.128 Provisionsrequired in certain purchasing contracts of State or political subdivision.

1. If the State or a political subdivision of theState enters into a contract pursuant to chapter 332or 333 of NRS on or after June 5, 2001, with aperson who:

(a) Sells tangible personal property in this State; and

(b) Has not obtained a permit pursuant to NRS 374.130 or registered pursuant to NRS 360B.200,

the contractmust include a provision requiring the person to obtain a permit pursuant to NRS 374.130 or to register pursuant to NRS 360B.200, and to collect and pay thetaxes imposed pursuant to this chapter on the sale of tangible personal propertyin any county in this State. For the purposes of a permit obtained pursuant to NRS 374.130, the person shall be deemed tohave a place of business in each county in this State, but shall pay the feefor a single permit.

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 2001, 1715; A 2003, 2375; 2005, 1778)

NRS 374.130 Registrationor permit required to engage in or conduct business as seller; application forpermit.

1. Every person desiring to engage in or conductbusiness as a seller within a county shall 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 such other information as 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 1967, 899; A 1975, 1725; 1983, 2062;2003, 2375; 2005, 1778)

NRS 374.135 Feefor permit. At the time of making anapplication, the applicant shall pay to the Department a permit fee of $5 foreach permit.

(Added to NRS by 1967, 900; A 1975, 1726; 2003, 20th SpecialSession, 21)

NRS 374.140 Issuance,assignability and display of permit; explanation of liability for collectionand payment of taxes.

1. Except as otherwise provided in NRS 360.205 and 374.150, after compliance with NRS 374.130, 374.135 and 374.515 by the applicant, the Departmentshall:

(a) Grant and issue to each applicant a separate permitfor each place of business within the county.

(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 NRS 360.2925.

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 therein. A permit must at all times be conspicuouslydisplayed at the place for which it is issued.

(Added to NRS by 1967, 900; A 1975, 1726; 1999, 2497; 2005, 296)

NRS 374.145 Feefor reinstatement of suspended or revoked permit. Aseller whose permit has been previously suspended or revoked shall pay theDepartment a fee of $5 for the renewal or issuance of a permit.

(Added to NRS by 1967, 900; A 1975, 1726; 2003, 20th SpecialSession, 21)

NRS 374.150 Revocationor suspension of permit: Procedure; limitation on issuance of new permit.

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 shall not issue a new permit afterthe revocation 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 1967, 900; A 1969, 226; 1975, 1726;1981, 145; 1985, 285)

NRS 374.160 Presumptionof taxability; resale certificate. For the purposeof the proper administration of this chapter and to prevent evasion of thesales tax it shall be presumed that all gross receipts are subject to the taxuntil the contrary is established. The burden of proving that a sale oftangible personal property is not a sale at retail is upon the person who makesthe sale unless he takes from the purchaser a certificate to the effect thatthe property is purchased for resale.

(Added to NRS by 1967, 900)

NRS 374.165 Effectof resale certificate. A resale certificaterelieves the seller from the burden of proof only if taken in good faith from aperson who:

1. Is engaged in the business of selling tangiblepersonal property;

2. Is registered pursuant to NRS 360B.200 or holds a permit issuedpursuant to NRS 374.140; and

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 1967, 900; A 2003, 2376; 2005, 1778)

NRS 374.170 Formand contents of resale certificate.

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 NRS 374.140.

(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 1967, 901; A 1975, 1726; 2003, 2376; 2005, 1778)

NRS 374.175 Liabilityof purchaser giving resale certificate. If apurchaser who gives a certificate makes any use of the property other thanretention, demonstration or display while holding it for sale in the regularcourse of business, the use shall be taxable to the purchaser as of the timethe property is first used by him, and the sales price of the property to himshall be deemed the measure of the tax. Only when there is an unsatisfied usetax liability on this basis shall the seller be liable for sales tax withrespect to the sale of the property to the purchaser. If the sole use of theproperty other than retention, demonstration or display in the regular courseof business is the rental of the property while holding it for sale, thepurchaser may elect to include in his gross receipts the amount of the rentalcharged rather than the sales price of the property to him.

(Added to NRS by 1967, 901)

NRS 374.180 Improperuse of resale certificate; penalty. Any personwho gives a resale certificate for property which he knows at the time ofpurchase is not to be resold by him in the regular course of business for thepurpose of evading payment to the seller of the amount of the tax applicable tothe transaction is guilty of a misdemeanor.

(Added to NRS by 1967, 901)

NRS 374.185 Resalecertificate: Commingled fungible goods. If apurchaser gives a certificate with respect to the purchase of fungible goodsand thereafter commingles these goods with other fungible goods not sopurchased but of such similarity that the identity of the constituent goods inthe commingled mass cannot be determined, sales from the mass of commingledgoods shall be deemed to be sales of the goods so purchased until a quantity ofcommingled goods equal to the quantity of purchased goods so commingled hasbeen sold.

(Added to NRS by 1967, 901)

USE TAX

NRS 374.190 Impositionand rate.

1. An excise tax is hereby imposed on the storage, useor other consumption in a county of tangible personal property purchased fromany retailer for storage, use or other consumption in the county at the rate of2.25 percent of the sales price of the property.

2. The tax is imposed on all property which wasacquired out of State in a transaction which would have been a taxable sale ifit had occurred within this State.

(Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951;1991, 2293)

NRS 374.195 Liabilityfor tax; extinguishment of liability. Everyperson storing, using or otherwise consuming in a county tangible personalproperty purchased from a retailer is liable for the tax. His liability is notextinguished until the tax has been paid to the county, except that a receiptfrom a retailer maintaining a place of business in the county or from aretailer who is authorized by the Department under such regulations as it mayprescribe, to collect the tax and who is, for the purposes of this chapterrelating to the use tax, regarded as a retailer maintaining a place of businessin the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve thepurchaser from further liability for the tax to which the receipt refers.

(Added to NRS by 1967, 901; A 1975, 1727)

NRS 374.200 Collectionby retailer; purchasers receipt. Everyretailer maintaining a place of business in a county and making sales oftangible personal property for storage, use or other consumption in the county,not exempted under NRS 374.265 to 374.355, inclusive, shall, at the time ofmaking the sales or, if the storage, use or other consumption of the tangiblepersonal property is not then taxable hereunder, at the time the storage, useor other consumption becomes taxable, collect the tax from the purchaser andgive to the purchaser a receipt therefor in the manner and form prescribed bythe Department.

(Added to NRS by 1967, 902; A 1975, 1727; 1987, 408)

NRS 374.205 Taxas debt to county. The tax required to becollected by the retailer constitutes a debt owed by the retailer to thecounty.

(Added to NRS by 1967, 902)

NRS 374.210 Advertisementof assumption or absorption of tax by retailer unlawful. It is unlawful for any retailer to advertise or hold outor state to the public or to any customer, directly or indirectly, that the taxor any part thereof will be assumed or absorbed by the retailer or that it willnot be added to the selling price of the property sold or that if added it orany part thereof will be refunded.

(Added to NRS by 1967, 902)

NRS 374.215 Taxmust be displayed separately from price. Thetax required to be collected by the retailer from the purchaser shall bedisplayed separately from the list price, the price advertised in the premises,the marked price, or other price on the sales check or other proof of sales.

(Added to NRS by 1967, 902)

NRS 374.220 Unlawfulacts. Any person violating NRS 374.200, 374.210 or 374.215 is guilty of a misdemeanor.

(Added to NRS by 1967, 902)

NRS 374.225 Registrationof retailers. Every retailer selling tangiblepersonal property for storage, use or other consumption in a county shallregister with the Department and give:

1. The name and address of all agents operating in thecounty.

2. The location of all distribution or sales houses oroffices or other places of business in the county.

3. Such other information as the Department mayrequire.

(Added to NRS by 1967, 902; A 1975, 1727)

NRS 374.230 Presumptionof purchase for use; resale certificate. Forthe purpose of the proper administration of this chapter and to prevent evasionof the use tax and the duty to collect the use tax, it shall be presumed thattangible personal property sold by any person for delivery in a county is soldfor storage, use or other consumption in the county until the contrary isestablished. The burden of proving the contrary is upon the person who makesthe sale unless he takes from the purchaser a certificate to the effect thatthe property is purchased for resale.

(Added to NRS by 1967, 902)

NRS 374.235 Effectof resale certificate. A resale certificaterelieves the person selling the property from the burden of proof only if takenin good faith from a person who:

1. Is engaged in the business of selling tangiblepersonal property;

2. Is registered pursuant to NRS 360B.200 or holds a permit issuedpursuant to NRS 374.140; and

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 1967, 902; A 2003, 2376; 2005, 1778)

NRS 374.240 Formand contents of resale certificate.

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 NRS 374.140.

(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 1967, 902; A 1975, 1727; 2003, 2376; 2005, 1778)

NRS 374.245 Liabilityof purchaser giving resale certificate for use of article bought for resale. If a purchaser who gives a certificate makes any storageor use of the property other than retention, demonstration or display whileholding it for sale in the regular course of business, the storage or use istaxable as of the time the property is first so stored or used. If the sole useof the property, other than retention, demonstration or display in the regularcourse of business, is the rental of the property while holding it for sale,the purchaser may elect to pay the tax on the use measured by the amount of therental charged rather than the sales price of the property to him.

(Added to NRS by 1967, 903)

NRS 374.250 Resalecertificate: Commingled fungible goods. If apurchaser gives a certificate with respect to the purchase of fungible goodsand thereafter commingles these goods with other fungible goods not sopurchased but of such similarity that the identity of the constituent goods inthe commingled mass cannot be determined, sales from the mass of commingledgoods shall be deemed to be sales of the goods so purchased until a quantity ofcommingled goods equal to the quantity of purchased goods so commingled hasbeen sold.

(Added to NRS by 1967, 903)

NRS 374.255 Presumptionof purchase for use in this State. It shall befurther presumed that tangible personal property shipped or brought to a countyby the purchaser after July 1, 1967, was purchased from a retailer on or afterJuly 1, 1967, for storage, use or other consumption in the county.

(Added to NRS by 1967, 903)

NRS 374.260 Presumptionthat property delivered outside this State to certain purchasers was purchasedfor use in this State.

1. Except as otherwise provided in NRS 374.263, on and after July 1, 1967, itis further presumed that tangible personal property delivered outside thisState to a purchaser known by the retailer to be a resident of the county waspurchased from a retailer for storage, use or other consumption in the countyand stored, used or otherwise consumed in the county.

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 1967, 903; A 1975, 1727; 1999, 944)

NRS 374.263 Presumptionthat certain property delivered outside this State was not purchased for use inthis State.

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 1999, 944)

EXEMPTIONS

NRS 374.265 Exemptedfrom the taxes imposed by this chapter defined. Exemptedfrom the taxes imposed by this chapter, as used in NRS 374.265 to 374.355, inclusive, means exempted from thecomputation of the amount of taxes imposed.

(Added to NRS by 1967, 903; A 1987, 408; 2001, 825, 1538; 2003, 3496; 2005, 678, 2489; 2005, 22nd SpecialSession, 87)

NRS 374.270 Constitutionaland statutory exemptions. There are exemptedfrom the taxes imposed by this chapter the gross receipts from the sale of, andthe storage, use or other consumption in a county of, tangible personalproperty the gross receipts from the sale of which, or the storage, use orother consumption of which, this State is prohibited from taxing under theConstitution or laws of the United States or under the Constitution of thisState.

(Added to NRS by 1967, 903)

NRS 374.275 Proceedsof mines. There are exempted from the taxes imposedby this chapter the gross receipts from the sale of, and the storage, use orother consumption in a county of, the proceeds of mines which are subject totaxes levied pursuant to chapter 362 of NRS.

(Added to NRS by 1967, 903)

NRS 374.280 Fuelused to propel motor vehicle. There areexempted from the taxes imposed by this chapter the gross receipts from thesale and distribution of, and the storage, use or other consumption in a countyof, any combustible gas, liquid or material of a kind used in aninternal-combustion or diesel engine for the generation of power to propel amotor vehicle on the highways.

(Added to NRS by 1967, 903)

NRS 374.285 Animalsand plants intended for human consumption; feed; fertilizer. There are exempted from the taxes imposed by this chapterthe gross receipts from sales of, and the storage, use or other consumption of:

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.

(Added to NRS by 1967, 904)

NRS 374.286 Farmmachinery and equipment. Repealed. (Seechapter 400, Statutesof Nevada 2003, at page 2409.)

 

NRS 374.2861 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.]

1. There are exempted from the taxes imposed by thischapter the gross receipts from the sale, storage, use or other consumption ina county 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 706 of NRS; 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 2005, 2486,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 374.287 Prostheticdevices, orthotic appliances and certain supports and casts; appliances andsupplies relating to ostomy; products for hemodialysis; medicine.

1. There are exempted from the taxes imposed by thischapter the gross receipts from sales and the storage, use or other consumptionof:

(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.

(Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194;1993, 2228; 1995, 1009; 2003, 2377)

NRS 374.289 Foodfor human consumption.

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 preparations.

(d) Prepared food intended for immediate consumption.

(Added to NRS by 1979, 431)

NRS 374.2891 Basisfor determining exemption of food for human consumption. In administering the provisions of NRS 374.289, the Department shall determinethe exemption from the gross receipts from the sale and storage, use or otherconsumption of food for human consumption on the basis of whether the food isintended for immediate consumption and not on the type of establishment wherethe food is sold.

(Added to NRS by 1999, 177)

NRS 374.290 Mealsand food products sold to students or teachers by school, organization ofstudents or parent-teacher association. Thereare exempted from the taxes imposed by this chapter the gross receipts from thesale of, and the storage, use or other consumption in a county of, meals andfood products for human consumption served by public or private schools, schooldistricts, student organizations and parent-teacher associations to thestudents or teachers of a school.

(Added to NRS by 1967, 904)

NRS 374.291 Worksof fine art for public display: General requirements. Repealed.(See chapter 400, Statutesof Nevada 2003, at page 2409.)

 

NRS 374.2911 Worksof fine art for public display: Collection of admission fee for exhibition. Repealed. (See chapter 400, Statutes of Nevada 2003,at page 2409.)

 

NRS 374.292 Textbookssold within Nevada System of Higher Education. Thereare exempted from the taxes imposed by this chapter the gross receipts from thesale of textbooks sold within the Nevada System of Higher Education.

(Added to NRS by 1989, 822; A 1993, 397)

NRS 374.295 Containers.

1. There are exempted from the taxes imposed by thischapter the gross receipts from sales of, and the storage, use or otherconsumption in a county 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.

(Added to NRS by 1967, 904)

NRS 374.300 Gas,electricity and water. There are exempted fromthe taxes imposed by this chapter the gross receipts from the sales, furnishingor service of, and the storage, use or other consumption in a county of, gas,electricity and water when delivered to consumers through mains, lines orpipes.

(Added to NRS by 1967, 904)

NRS 374.305 Domesticfuels. There are exempted from the taxesimposed by this chapter the gross receipts from the sale, furnishing or serviceof, and the storage, use or other consumption in a county of, any matter usedto produce domestic heat by burning, including, without limitation, wood, coal,petroleum and gas.

(Added to NRS by 1967, 904)

NRS 374.307 Productor system using renewable energy to generate electricity; solar thermal energysystem; solar lighting system. Expired bylimitation. (See chapter 330, Statutes of Nevada 2001, as last amended bychapter 2, Statutesof Nevada 2005, 22nd Special Session, at page 87.)

 

NRS 374.310 Personalproperty used for performance of contract on public works.

1. There are exempted from the taxes imposed by thischapter the gross receipts from the sale of, and the storage, use or otherconsumption in a county of, tangible personal property used for the performanceof a contract on public works executed prior to July 1, 1967.

2. There are exempted from the additional taxesimposed by amendment to this chapter the gross receipts from the sale of, andthe storage, use or other consumption in a county of, tangible personalproperty used for the performance of a contract on public works which wasexecuted prior to May 1, 1981, or for which a binding bid was submitted beforethat date if the bid was afterward accepted.

(Added to NRS by 1967, 904; A 1981, 290, 1017)

NRS 374.315 Personalproperty used for performance of certain written contracts.

1. There are exempted from the taxes imposed by thischapter the gross receipts from the sale of, and the storage, use or otherconsumption in a county of, tangible personal property used for the performanceof a written contract entered into before July 1, 1967.

2. There are exempted from the additional taxesimposed by amendment to this chapter the gross receipts from the sale of, andthe storage, use or other consumption in a county of, tangible personalproperty used for the performance of a written contract for constructionentered into before May 1, 1981.

3. There are exempted from the additional taxesimposed by this chapter the gross receipts from the sale of, and the storage,use or other consumption in a county of, tangible personal property used forthe performance of a written contract for construction of an improvement toreal property, entered into before July 30, 1991, or for which a binding bidwas submitted before that date if the bid was afterward accepted, if under theterms of the contract or bid the contract price or bid amount cannot beadjusted to reflect the imposition of the additional taxes.

(Added to NRS by 1967, 904; A 1981, 291, 1243; 1993,1370)

NRS 374.320 Newspapers. There are exempted from the taxes imposed by this chapterthe gross receipts from the sale of, and the storage, use or other consumptionin a county of, tangible personal property which becomes an ingredient orcomponent part of any newspaper regularly issued at average intervals notexceeding 1 week and any such newspaper.

(Added to NRS by 1967, 905; A 1969, 534)

NRS 374.321 Manufacturedhomes and mobile homes.

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 mobilehomes.

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 NRS 489.120. The term does not include amotor home as defined in NRS 482.071.

(Added to NRS by 1987, 821; A 2005, 1776)

NRS 374.322 Aircraft,aircraft engines and component parts of aircraft. Repealed.(See chapter 400, Statutesof Nevada 2003, at page 2409.)

 

NRS 374.323 Engines,chassis, parts and components of professional racing vehicles; certain vehiclesused by professional racing team or sanctioning body. Repealed.(See chapter 400, Statutesof Nevada 2003, at page 2409.)

 

NRS 374.325 Occasionalsales. There are exempted from the taxesimposed by this chapter the gross receipts from occasional sales of tangiblepersonal property and the storage, use or other consumption in a county oftangible personal property, the transfer of which to the purchaser is anoccasional sale.

(Added to NRS by 1967, 905)

NRS 374.330 Personalproperty sold to United States, State or political subdivision. There are exempted from the computation of the amount ofthe sales tax the gross receipts from the sale of any tangible personalproperty to:

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.

(Added to NRS by 1967, 905; A 1995, 1440)

NRS 374.3305 Personalproperty sold by or to nonprofit organization created for religious, charitableor educational purposes. There are exemptedfrom the taxes imposed by this chapter the gross receipts from the sale of, andthe storage, use or other consumption in this State of, any tangible personalproperty sold by or to a nonprofit organization created for religious,charitable or educational purposes.

(Added to NRS by 1995, 1439)

NRS 374.3306 Requirementsfor organization created for religious, charitable or educational purposes.

1. For the purposes of NRS 374.3305, an organization is createdfor religious, charitable or educational purposes if it complies with theprovisions of this section.

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 at whichnonprofit religious services and activities are regularly conducted. Such anorganization includes, without limitation, an integrated auxiliary or affiliateof the organization, mens, womens or youth groups established by theorganization, 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 450 of NRS; and

(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, 1439; A 1999, 966; 2003, 1284)

NRS 374.331 Personalproperty loaned or donated to United States, State, political subdivision orreligious or eleemosynary organization. Thereare exempted from the taxes imposed by this chapter on the storage, use orother consumption of tangible personal property any such property loaned ordonated to:

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.

(Added to NRS by 1987, 408)

NRS 374.335 Saleto common carrier. There are exempted from thecomputation of the amount of the sales tax the gross receipts from sales oftangible personal property to a common carrier, shipped by the seller via thepurchasing carrier under a bill of lading, whether the freight is paid inadvance or the shipment is made freight charges collect, to a point outsidethis State and the property is actually transported to the out-of-statedestination for use by the carrier in the conduct of its business as a commoncarrier.

(Added to NRS by 1967, 905)

NRS 374.340 Propertyshipped outside State pursuant to sales contract. Thereare exempted from the computation of the amount of the sales tax the grossreceipts from any sale of tangible personal property which is shipped to apoint outside this State pursuant to the contract of sale by delivery by thevendor to such point by means of:

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.

(Added to NRS by 1967, 905)

NRS 374.345 Personalproperty sold to or used by contractor who is constituent part of governmental,religious or charitable entity. The taxesimposed under this chapter apply to the sale of tangible personal property toand the storage, use or other consumption in this State of tangible personalproperty by a contractor for a governmental, religious or charitable entitywhich is otherwise exempted from the tax, unless the contractor is aconstituent part of that entity.

(Added to NRS by 1967, 905; A 1983, 445; 2005, 1776)

NRS 374.350 Usetax: Property on which sales tax paid. Thestorage, use or other consumption in a county of property, the gross receiptsfrom the sale of which are required to be included in the measure of the salestax, is exempted from the use tax.

(Added to NRS by 1967, 906)

NRS 374.352 Claimof exemption: General requirements; liability for improper claim.

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 2003, 2369; A 2005, 1778)

NRS 374.353 Claimof exemption: Nonprofit organization created for religious, charitable oreducational purposes.

1. Any nonprofit organization created for religious,charitable or educational purposes that wishes to claim an exemption pursuantto NRS 374.3305 must file anapplication with the Department to obtain a letter of exemption. Theapplication must be on a form and contain such information as is required bythe 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 NRS 374.3305 for the sale of tangiblepersonal property to such an organization:

(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, 1440)(Substituted in revisionfor NRS 374.3307)

NRS 374.355 Liabilityof purchaser who uses property declared exempt for purpose not exempt. If a purchaser certifies in writing to a seller that theproperty purchased will be used in a manner or for a purpose entitling theseller to regard the gross receipts from the sale as exempted by this chapterfrom the computation of the amount of the sales tax, and uses the property insome other manner or for some other purpose, the purchaser shall be liable forpayment of sales tax as if he were a retailer making a retail sale of theproperty at the time of such use, and the cost of the property to him shall bedeemed the gross receipts from such retail sale.

(Added to NRS by 1967, 906)

ABATEMENTS

NRS 374.357 Abatementfor eligible machinery or equipment used by certain new or expanded businesses.[Effective through June 30, 2009.]

1. A person who maintains a business or intends tolocate a business in this State may, pursuant to NRS 360.750, apply to the Commission onEconomic Development for an abatement from the taxes imposed by this chapter onthe gross receipts from the sale, and the storage, use or other consumption, ofeligible machinery or equipment for use by a business which has been approvedfor an abatement pursuant to NRS 360.750.

2. Except as otherwise provided in subsection 3, if anapplication for an abatement is approved pursuant to NRS 360.750:

(a) The taxpayer is eligible for an abatement from thetax imposed by this chapter for not more than 2 years for machinery orequipment which is leased or purchased. In the case of machinery or equipmentthat is leased, the lessee is the taxpayer who is eligible for an abatement.

(b) The abatement must be administered and carried outin the manner set forth in NRS 360.750.

3. If an application for an abatement is approvedpursuant to NRS 360.750 for a facilityfor the generation of electricity from renewable energy or a facility for theproduction of an energy storage device:

(a) The taxpayer is eligible for an abatement from thetax imposed by this chapter for 2 years.

(b) The abatement must be administered and carried outin the manner set forth in NRS 360.750.

4. As used in this section, unless the contextotherwise requires:

(a) Biomass means any organic matter that isavailable on a renewable basis, including, without limitation:

(1) Agricultural crops and agricultural wastesand residues;

(2) Wood and wood wastes and residues;

(3) Animal wastes;

(4) Municipal wastes; and

(5) Aquatic plants.

(b) Eligible machinery or equipment means:

(1) If the business that qualifies for theabatement is not a facility for the generation of electricity from renewableenergy, machinery or equipment which is leased or purchased and for which adeduction is authorized pursuant to 26 U.S.C. 179. The term does not include:

(I) Buildings or the structural componentsof buildings;

(II) Equipment used by a public utility;

(III) Equipment used for medicaltreatment;

(IV) Machinery or equipment used inmining;

(V) Machinery or equipment used in gaming;or

(VI) Aircraft.

(2) If the business that qualifies for theabatement is a facility for the generation of electricity from renewableenergy, all the machinery and equipment that is used in the facility to collectand store the renewable energy and to convert the renewable energy intoelectricity.

(c) Energy storage device means a device for use andstorage of electrical energy that alleviates the consumption of fossil fuel anddoes not produce fossil fuel emissions.

(d) Facility for the generation of electricity fromrenewable energy means a facility for the generation of electricity that:

(1) Uses renewable energy as its primary sourceof energy; and

(2) Has a generating capacity of at least 10kilowatts.

The termincludes all the machinery and equipment that is used in the facility tocollect and store the renewable energy and to convert the renewable energy intoelectricity. The term does not include a facility that is located onresidential property.

(e) Fuel cell means a device or contrivance which,through the chemical process of combining ions of hydrogen and oxygen, produceselectricity and water.

(f) Renewable energy means a source of energy thatoccurs naturally or is regenerated naturally, including, without limitation:

(1) Biomass;

(2) Fuel cells;

(3) Geothermal energy;

(4) Solar energy;

(5) Waterpower; and

(6) Wind.

The termdoes not include coal, natural gas, oil, propane or any other fossil fuel, ornuclear energy.

(Added to NRS by 1995, 744; A 1999, 1748; 2001, 1583; 2003, 2925, 2927)

NRS 374.357 Abatement for eligible machinery orequipment used by certain new or expanded businesses. [Effective July 1, 2009.]

1. A personwho maintains a business or intends to locate a business in this State may,pursuant to NRS 360.750, apply to theCommission on Economic Development for an abatement from the taxes imposed bythis chapter on the gross receipts from the sale, and the storage, use or otherconsumption, of eligible machinery or equipment for use by a business which hasbeen approved for an abatement pursuant to NRS360.750.

2. If anapplication for an abatement is approved pursuant to NRS 360.750:

(a) Thetaxpayer is eligible for an abatement from the tax imposed by this chapter fornot more than 2 years.

(b) Theabatement must be administered and carried out in the manner set forth in NRS 360.750.

3. As used inthis section, unless the context otherwise requires, eligible machinery orequipment means machinery or equipment for which a deduction is authorizedpursuant to 26 U.S.C. 179. The term does not include:

(a) Buildingsor the structural components of buildings;

(b) Equipmentused by a public utility;

(c) Equipmentused for medical treatment;

(d) Machineryor equipment used in mining; or

(e) Machinery or equipment used in gaming.

(Added to NRS by 1995, 744; A 1999, 1748; 2001, 1583; 2003, 2925, 2927, effective July1, 2009)

RETURNS AND PAYMENTS

NRS 374.359 Taxescollected to be held in separate account. Aretailer shall hold the amount of all taxes collected pursuant to this chapterin a separate account in trust for the State.

(Added to NRS by 1995, 1068)

NRS 374.360 Datetax due. Except as otherwise provided in NRS 374.385 or required by the Departmentpursuant to NRS 360B.200, the taxesimposed by this chapter are due and payable to the Department monthly on orbefore the last day of the month next succeeding each month.

(Added to NRS by 1967, 906; A 1975, 1728; 1981, 291; 2003, 2377; 2005, 1778)

NRS 374.365 Return:Time for filing; combination with certain returns; persons required to file;signatures. Except as otherwise required bythe Department pursuant to NRS 360B.200:

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 372 ofNRS.

2. For purposes of:

(a) The sales tax, a return must be filed by everyseller.

(b) The use tax, a return must be filed by everyretailer maintaining a place of business in the county and by every 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 1967, 906; A 1975, 1728; 1981, 291; 2003, 2378; 2005, 1778)

NRS 374.370 Contentsof return; violations.

1. Except as otherwise required by the Departmentpursuant to NRS 360B.200 or providedin NRS 360B.350 to 360B.375, inclusive:

(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, thestorage, use or consumption of which became subject to the use tax during thepreceding reporting period and indicate the county in this State in which theproperty was 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 1967, 906; A 1975, 1728; 1995, 1972,2556; 1997, 647, 1106; 2003,2378; 2005, 1778)

NRS 374.371 Computationof amount of taxes due. In determining theamount of taxes due pursuant to this chapter:

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 2003, 2369; A 2005, 1778)

NRS 374.373 Deductionof certain bad debts from taxable sales; violations.

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 26U.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 debt isclaimed as a deduction, a claim for a refund may be filed pursuant to NRS 374.635 to 374.720, inclusive, except that the timewithin which the claim may be filed begins on the date on which the return thatincluded the deduction was filed.

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 2003, 2370; A 2005, 1778)

NRS 374.375 Reimbursementfor collection of tax.

1. Except as otherwise provided in subsection 2, ifthe taxes imposed by this chapter are paid in accordance with NRS 374.360, a taxpayer may deduct and withholdfrom the taxes otherwise due from him 0.5 percent thereof to reimburse himselffor the cost of collecting the tax.

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 1967, 906; A 1981, 291; 1991, 2294; 2003, 2379; 2003, 20th SpecialSession, 21; 2005,1778)

NRS 374.380 Deliveryof return; remittance.

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 NRS 360.092.

(Added to NRS by 1967, 906; A 1975, 1728; 2003, 2380; 2005, 1778)

NRS 374.385 Periodsfor returns.

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 county 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 1967, 906; A 1975, 1728; 1981, 291,910; 2003, 2380; 2005, 1778)

NRS 374.388 Presumptionof payment: Certificate of ownership for used manufactured home or used mobilehome.

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 NRS 374.321.

(Added to NRS by 1989, 960; A 1993, 1578; 2001, 2602)

NRS 374.390 Leaseand rental receipts: Reporting; payment. Forthe purposes of the sales tax, gross receipts from rentals or leases oftangible personal property shall be reported and the tax paid in accordancewith such regulations as the Department may prescribe.

(Added to NRS by 1967, 907; A 1975, 1729)

NRS 374.395 Affixingand cancelling of revenue stamps. TheDepartment, if it deems it necessary to insure the collection of the taxes, mayprovide by regulation for the collection of the taxes by the affixing andcancelling of revenue stamps and may prescribe the form and method of theaffixing and cancelling.

(Added to NRS by 1967, 907; A 1975, 1729)

NRS 374.400 Extensionof time for filing return and paying tax. TheDepartment for good cause may extend for not to exceed 1 month the time formaking any return or paying any amount required to be paid under this chapter.

(Added to NRS by 1967, 907; A 1975, 1729; 1985, 950)

NRS 374.402 Deferralof payment.

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, 215)

NRS 374.403 Collectionand payment of tax by responsible person; joint and several liability. Repealed. (See chapter 175, Statutes of Nevada 2005,at page 571.)

 

SECURITY

NRS 374.515 Authorityof Department; amount; sales; return of surplus.

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. Theamount of the security must be fixed by the Department but, except as providedin subsection 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 monthlyperiods, determined in such manner as the Department deems proper.

2. In case of persons habitually delinquent in theirobligations under this chapter, the amount of the security must not be greaterthan three times the average actual tax due quarterly of persons filing returnsfor quarterly periods or five times the average actual tax due monthly ofpersons 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 in this section.

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 1967, 910; A 1975, 1731; 1981, 292,910; 1985, 1180)

OVERPAYMENTS AND REFUNDS

NRS 374.635 Certificationof excess amount collected; credit and refund; overpayment of use tax bypurchaser.

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 shall certify to the board of countycommissioners the amount collected in excess of the amount legally due and theperson from whom it was collected or by whom paid. If approved by the board ofcounty commissioners, the excess amount collected or paid must be credited onany amounts then due from the person pursuant to this chapter, and the balancemust be refunded to the person, or his 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 NRS 374.190to 374.260, inclusive, and 374.727, must be credited or refunded bythe county to the purchaser.

(Added to NRS by 1967, 916; A 1975, 1736; 1995, 1973;2005, 1776)

NRS 374.640 Limitationson claims for refund or credit. Except as otherwiseprovided in NRS 360.235, 360.395 and 374.373:

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 NRS 360.355.

(Added to NRS by 1967, 916; A 1975, 1736; 1981, 293;1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)

NRS 374.643 Creditor refund of tax for business within zone for economic development.

1. Each person who holds a valid certificate, issuedunder NRS 274.270, as a qualifiedbusiness within a specially benefited zone may file for a credit or refund torecover the amount of tax paid under this chapter for all tangible personalproperty purchased in the conduct of its business for the period, not to exceed5 years, stated in its agreement with the city or county, as the case may be,made under NRS 274.270, or until theperson is no longer certified as a qualified business under that section,whichever occurs first.

2. Claims for credit or refund may be filed under thissection only if:

(a) The city or county which designated the speciallybenefited zone has adopted an ordinance authorizing such claims; and

(b) This benefit is specified in the agreement madeunder NRS 274.270.

(Added to NRS by 1983, 1996)

NRS 374.645 Creditor refund for use tax: Reimbursement of vendor for sales tax. No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, and 374.727 may be allowed on the ground thatthe storage, use or other consumption of the property is exempted pursuant to NRS 374.350, unless the person who paid theamount reimburses his vendor for the amount of the sales tax imposed upon hisvendor with respect to the sale of the property and paid by the vendor to thecounty.

(Added to NRS by 1967, 916; A 1995, 1973)

NRS 374.650 Formand contents of claim for credit or refund. Everyclaim shall be in writing and shall state the specific grounds upon which theclaim is founded.

(Added to NRS by 1967, 916)

NRS 374.655 Failureto file claim constitutes waiver. Failure tofile a claim within the time prescribed in NRS374.640 constitutes a waiver of any demand against the county on account ofoverpayment.

(Added to NRS by 1967, 916)

NRS 374.660 Serviceof notice of disallowance of claim. Within 30days after disallowing any claim in whole or in part, the Department shallserve notice of its action on the claimant in the manner prescribed for serviceof notice of a deficiency determination.

(Added to NRS by 1967, 916; A 1975, 1736)

NRS 374.665 Intereston overpayments.

1. Except as otherwise provided in NRS 360.320, interest must be paid upon anyoverpayment of any amount of tax at the rate of one-half of 1 percent per monthfrom the last day of the calendar month following the period for which theoverpayment was made. No refund or credit may be made of any interest imposedupon the person making the overpayment with respect to the amount beingrefunded or credited.

2. The interest must be paid as follows:

(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 board ofcounty commissioners, whichever date 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 1967, 916; A 1975, 1736; 1981, 293; 1999, 2498)

NRS 374.670 Disallowanceof interest. If the Department determines thatany overpayment has been made intentionally or by reason of carelessness, itshall not allow any interest thereon.

(Added to NRS by 1967, 917; A 1975, 1737)

NRS 374.675 Injunctionor other process to prevent collection of tax prohibited. No injunction or writ of mandate or other legal orequitable process shall issue in any suit, action or proceeding in any courtagainst the State, a county, any officer thereof to prevent or enjoin thecollection under this chapter of any tax or any amount of tax required to becollected.

(Added to NRS by 1967, 917)

NRS 374.680 Actionfor refund: Claim as condition precedent. Nosuit or proceeding shall be maintained in any court for the recovery of anyamount alleged to have been erroneously or illegally determined or collectedunless a claim for refund or credit has been duly filed.

(Added to NRS by 1967, 917)

NRS 374.685 Actionfor refund: Time to sue; venue of action; waiver.

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 with respectto which the claim has been disallowed.

2. Failure to bring an action within the timespecified constitutes a waiver of any demand against the county on account ofalleged overpayments.

(Added to NRS by 1967, 917; A 1969, 287; 1975, 1737; 1999, 2499)

NRS 374.690 Rightof appeal on failure of Department to mail notice of action on claim. If the Department fails to mail notice of action on aclaim within 6 months after the claim is filed, the claimant may consider theclaim disallowed and file an appeal with a hearing officer within 45 days afterthe last day of the 6-month period. If the claimant is aggrieved by thedecision of the hearing officer on appeal, he may, pursuant to the provisionsof NRS 360.245, appeal the decision tothe Nevada Tax Commission. If the claimant is aggrieved by the decision of theCommission on appeal, he may, within 45 days after the decision is rendered,bring an action against the Department on the grounds set forth in the claimfor the recovery of the whole or any part of the amount claimed as anoverpayment.

(Added to NRS by 1967, 917; A 1975, 1737; 1999, 2499)

NRS 374.695 Judgmentfor plaintiff: Credits; refund of balance.

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 1967, 917; A 1995, 1974; 2005, 1777)

NRS 374.700 Allowanceof interest. In any judgment, interest shallbe allowed at the rate of 6 percent per annum upon the amount found to havebeen illegally collected from the date of payment of the amount to the date ofallowance of credit on account of the judgment, or to a date preceding the dateof the refund warrant by not more than 30 days, the date to be determined bythe Department.

(Added to NRS by 1967, 917; A 1975, 1737)

NRS 374.705 Standingto recover. A judgment shall not be renderedin favor of the plaintiff in any action brought against the Department torecover any amount paid when the action is brought by or in the name of anassignee of the person paying the amount or by any person other than the personwho paid the amount.

(Added to NRS by 1967, 917; A 1975, 1737)

NRS 374.710 Recoveryof erroneous refunds: Action; jurisdiction and venue. TheDepartment may recover any refund or part thereof which is erroneously made andany credit or part thereof which is erroneously allowed in an action brought ina court of competent jurisdiction in the county to which the refund is owed, inthe name of such county.

(Added to NRS by 1967, 918; A 1975, 1737)

NRS 374.715 Districtattorney to prosecute action for recovery of erroneous refund; applicability ofNRS, N.R.C.P. and N.R.A.P. The districtattorney of the county to which the refund is owed, on behalf of the county,shall prosecute the action, and the provisions of NRS and the Nevada Rules ofCivil Procedure and Nevada Rules of Appellate Procedure relating to service ofsummons, pleadings, proofs, trials and appeals are applicable to theproceedings.

(Added to NRS by 1967, 918)

NRS 374.720 Cancellationof illegal determination: Procedure; limitation.

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 board of county commissioners, andsuch board shall authorize the cancellation of the amount upon the records ofthe Department.

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 such board, shall authorize thecancellation of the amount upon the records of the Department.

(Added to NRS by 1967, 918; A 1975, 1737)

ADMINISTRATION

NRS 374.723 Applicationof chapter 360Bof NRS. This chapter must be administered inaccordance with the provisions of chapter 360Bof NRS.

(Added to NRS by 2003, 2369; A 2005, 1778)

NRS 374.725 Enforcementby Department; adoption of regulations.

1. The Department shall enforce the provisions of thischapter and may prescribe, adopt and enforce regulations relating to theadministration and enforcement of this chapter.

2. The Department may prescribe the extent to whichany ruling or regulation shall be applied without retroactive effect.

(Added to NRS by 1967, 918; A 1975, 1738)

NRS 374.726 Applicationof use tax to certain property acquired free of charge at convention, tradeshow or other public event. In itsadministration of the use tax imposed by NRS374.190, the Department shall not consider the storage, use or otherconsumption in a county of tangible personal property which is:

1. Worth $100 or less; and

2. Acquired free of charge at a convention, trade showor other public event.

(Added to NRS by 2005, 2486)

NRS 374.727 Calculationof tax imposed on use or other consumption of meals provided by employer. In administering the provisions of this chapter, theDepartment shall, pursuant to NRS 374.190,calculate the amount of tax imposed on the use or other consumption of mealsprovided by an employer to his employee based on the cost of the specificcomponents of those meals if:

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, 1972)

NRS 374.7273 Applicationof exemption for sale of personal property for shipment outside State tocertain sales of motor vehicles, farm machinery and equipment and vessels.[Effective through December 31, 2006, and after that date if the proposal toamend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 484, Statutesof Nevada 2005, is not approved by the voters at the 2006 general election.]

1. In administering the provisions of NRS 374.340, the Department shall apply theexemption for the sale of tangible personal property delivered by the vendor toa forwarding agent for shipment out of State to include:

(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 706 of NRS; 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, 181; A 2001, 825, 2603; 2003, 2380, 2822; 2005, 2490)

NRS 374.7273 Application of exemption for sale ofpersonal property for shipment outside State to certain sales of motorvehicles, farm machinery and equipment and vessels. [Effective January 1, 2007,if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuantto chapter 484, Statutes of Nevada 2005, is approved by the voters at the 2006general election.] In administering theprovisions of NRS 374.340, theDepartment shall apply the exemption for the sale of tangible personal propertydelivered by the vendor to a forwarding agent for shipment out of State toinclude:

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, 181; A 2001, 825, 2603; 2003, 2380, 2822; 2005, 2490,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 374.7275 Calculationof tax imposed on retail sale of large appliances.

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 with installationor replacement services, or any combination thereof, the sales tax must beapplied to the retail sales price of the large appliance to the customer. Thesales tax does not apply to charges for or associated with installation andreplacement if those charges are stated separately on the sales receipt or inthe 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, 913)

NRS 374.728 Constructionof retailer maintaining place of business in county.In administering the provisions of this chapter, the Department shallconstrue the term retailer maintaining a place of business in a county toinclude:

1. A retailer maintaining, occupying or using, permanentlyor temporarily, directly or indirectly, or through a subsidiary or agent, bywhatever name called, an office, place of distribution, sales or sample room orplace, warehouse or place of storage, or any other place of business, in thecounty.

2. A retailer having any representative, agent,salesman, canvasser or solicitor operating in the county 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 the county.

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 the county 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 the State, solicits orders for tangiblepersonal property by means of advertising which is disseminated primarily topersons located in the State and only secondarily to bordering jurisdictions,and which is disseminated to persons located in the county.

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 in thecounty related to banking, financing, the collection of debts,telecommunication or marketing, or benefits from the location in the county ofauthorized facilities for installation, servicing or repairs.

7. A retailer owned or controlled by the same personswho own or control a retailer who maintains a place of business in the same ora similar line of business in the county.

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 NRS 374.200.

9. A retailer who, pursuant to a contract with theoperator of a system of cable television located in the State, solicits ordersfor tangible personal property by means of advertising which is transmitted ordistributed over a system of cable television in the county.

(Added to NRS by 1989, 1508; A 2001, 1716)

NRS 374.7285 Applicationof NRS374.330 to sale of property to certain members of Nevada NationalGuard and their families. In administering theprovisions of NRS 374.330, theDepartment shall apply the exemption for the sale of tangible personal propertyto the State of Nevada, its unincorporated agencies and instrumentalities toinclude all tangible personal property that is sold to:

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 2005, 2450)

NRS 374.7286 Claimof exemption by certain members of Nevada National Guard and their families.

1. A person who wishes to claim an exemption pursuantto NRS 374.7285 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 NRS 374.7285, the Department shall issue aletter of exemption to the person. The letter of exemption expires on the dateon which the person no longer meets the qualifications for eligibility.

3. To claim an exemption pursuant to NRS 374.7285, for the sale of tangiblepersonal property to such a person:

(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 2005, 2450)

NRS 374.729 Applicationof NRS374.330 to transfer of property pursuant to certain agreements andto transfer of motor vehicle. In administeringthe provisions of NRS 374.330, theDepartment shall apply the exemption for the sale of tangible personal propertyto the State of Nevada, its unincorporated agencies and instrumentalities, toinclude:

1. All tangible personal property that is transferredfor use by a state entity in accordance with an agreement executed pursuant to NRS 353.500 to 353.630, inclusive; and

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 2001, 2482; A 2003, 1202)

NRS 374.731 Applicationof NRS374.330 to sale of certain medical devices to governmental entities.

1. In administering the provisions of NRS 374.330, the Department shall apply theexemption to the sale of a medical device to a governmental entity that isexempt pursuant to that section without regard to whether the person using themedical device or the governmental entity that purchased the device is deemedto be the holder of title to the device if:

(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, 630A or 633 ofNRS, dentist, licensed nurse, dispensing optician, optometrist, practitioner ofrespiratory care, registered physical therapist, podiatric physician, licensedpsychologist, licensed audiologist, licensed speech pathologist, licensedhearing aid specialist, licensed marriage and family therapist, chiropractor ordoctor of Oriental medicine in any form.

(Added to NRS by 2001, 1294)

NRS 374.7315 Applicationof NRS374.3305 to transfer of motor vehicle. Inadministering the provisions of NRS374.3305, the Department shall apply the exemption for the sale of tangiblepersonal property to a nonprofit organization created for religious, charitableor educational purposes to include any type of motor vehicle that istransferred for use by such a nonprofit organization, whether by sale or leaseand regardless of whether title to the vehicle passes to the nonprofit organizationat any time during the use of the vehicle.

(Added to NRS by 2005, 692)

NRS 374.732 Taxationof photographers: Furnishing of proofs considered to be rendition of service. In administering the provisions of this chapter, the Departmentshall not consider the furnishing of one or more proofs by a photographer to acustomer as a sale of tangible personal property but rather as part of the renditionof the photographers service, whether or not a separate charge is made for furnishingthe proof.

(Added to NRS by 1999, 1262)

NRS 374.735 Employmentof accountants, investigators and other persons; delegation of authority. The Department may employ accountants, auditors,investigators, assistants and clerks necessary for the efficient administrationof this chapter, and may delegate authority to its representatives to conducthearings, prescribe regulations or perform any other duties imposed by thischapter.

(Added to NRS by 1967, 918; A 1975, 1738)

NRS 374.738 Certainbroadcasters, printers, advertising firms, distributors and publishers deemedagents and retailers maintaining place of business in this State.

1. Notwithstanding any other provision of law, anybroadcaster, printer, outdoor advertising firm, advertising distributor orpublisher which broadcasts, publishes, displays or distributes paid commercialadvertising in a county which is intended to be disseminated primarily topersons located in this State and is only secondarily disseminated to borderingjurisdictions, including advertising appearing exclusively in the Nevadaedition or section of a national publication, must be regarded, for thepurposes set forth in subsection 2 only, as the agent of the person or entityplacing the advertisement, and as a retailer maintaining a place of business inthe county.

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 inthe county for the collection of the use tax by and from advertisers andsellers who do not otherwise maintain a place of business in the county. Theagent has no responsibility to report, or liability to pay, any tax imposedunder this chapter and is not restricted by the provisions of this chapter fromaccepting advertisements from out-of-state advertisers or sellers who do nototherwise maintain a place of business in the county.

(Added to NRS by 1989, 1508)

NRS 374.739 Certainbroadcasting activities not taxable transactions. Inadministering the provisions of this chapter, the Department shall not considerthe activities of persons that are directly related to the process oftransmitting radio, television, cable television or data signals, including thetransmission of news or information by data signal, the transmission of signalsfrom one broadcaster to another and from a broadcaster to a member of thepublic and including the production and airing of any form of speech orbroadcast by radio or television, whether or not compensation is provided to thebroadcaster in connection therewith, to be transactions that are taxablepursuant to the provisions of this chapter.

(Added to NRS by 1993, 2744)

NRS 374.740 Recordsto be kept by sellers, retailers and others.

1. Every seller, every retailer, and every personstoring, using or otherwise consuming in a county tangible personal propertypurchased from a retailer shall keep such records, receipts, invoices and otherpertinent papers in such form as the Department may require.

2. Every such seller, retailer or person who files thereturns required under this chapter shall keep such records for not less than 4years from the making of such records unless the Department in writing soonerauthorizes their destruction.

3. Every such seller, retailer or person who fails tofile the returns required under this chapter shall keep such records for notless than 8 years from the making of such records unless the Department inwriting sooner authorizes their destruction.

(Added to NRS by 1967, 918; A 1975, 1738)

NRS 374.745 Examinationof records; investigation of business. The Department,or any person authorized in writing by it, may examine the books, papers,records and equipment of any person selling tangible personal property and anyperson liable for the use tax and may investigate the character of the businessof the person in order to verify the accuracy of any return made, or, if noreturn is made by the person, to ascertain and determine the amount required tobe paid.

(Added to NRS by 1967, 919; A 1975, 1738)

NRS 374.750 Reportsfor administering tax on use: Contents. Inadministration of the use tax, the Department may require the filing of reportsby any person or class of persons having in his or their possession or custodyinformation relating to sales of tangible personal property, the storage, useor other consumption of which is subject to the tax. The report shall:

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 1967, 919; A 1975, 1738)

NRS 374.755 Disclosureof information unlawful; exceptions.

1. Except as otherwise provided in this section, it isa misdemeanor for any member of the Nevada 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 thereof, set forth or disclosed in any return,or to permit any return or copy thereof, or any book containing any abstract orparticulars thereof to be seen or examined by any person not connected with theDepartment.

2. The Nevada Tax Commission may agree with any countyfair and recreation board or the governing body of any county, city or town forthe continuing exchange of information concerning taxpayers.

3. The Governor may, however, by general or specialorder, authorize the examination of the records maintained by the Departmentunder this chapter by other state officers, by tax officers of another state,by the Federal Government, if a reciprocal arrangement exists, or by any otherperson. The information so obtained pursuant to the order of the Governor maynot be made public except to the extent and in the manner that the order mayauthorize 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 beused or disclosed for any purpose other than the collection of a debt orobligation owed to that local government. The Executive Director may charge areasonable fee 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 1967, 919; A 1975, 1738; 1983, 317,764; 1989, 1161; 1995, 1069, 1579; 1999, 2499)

PENALTIES

NRS 374.760 Failureto make return or furnish data. Any retaileror other person who fails or refuses to furnish any return required to be made,or who fails or refuses to furnish a supplemental return or other data requiredby the Department, or who renders a false or fraudulent return, shall be finednot more than $500 for each offense.

(Added to NRS by 1967, 919; A 1975, 1739; 1985, 286)

NRS 374.765 Falseor fraudulent return. Any person required tomake, render, sign or verify any report who makes any false or fraudulentreturn, with intent to defeat or evade the determination of an amount duerequired by law to be made, shall for each offense be fined not less than $300nor more than $5,000, or be imprisoned for not exceeding 1 year in the countyjail, or be subject to both fine and imprisonment.

(Added to NRS by 1967, 919)

NRS 374.770 Otherviolations of chapter. Any violation of thischapter, except as otherwise provided, is a misdemeanor.

(Added to NRS by 1967, 920)

NRS 374.775 Statuteof limitations. Any prosecution for violationof any of the penal provisions of this chapter shall be instituted within 3years after the commission of the offense.

(Added to NRS by 1967, 920)

NRS 374.780 Applicationof doctrine of res judicata. In thedetermination of any case arising under this chapter, the rule of res judicatais applicable only if the liability involved is for the same period as wasinvolved in another case previously determined.

(Added to NRS by 1967, 920; A 1981, 293)

MISCELLANEOUS PROVISIONS

NRS 374.785 Salesand Use Tax Account: Remittances; deposits; transfers.

1. All fees, taxes, interest and penalties imposed andall amounts of tax required to be paid to counties under this chapter must be paidto 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.

3. The State Controller, acting upon the collectiondata furnished by the Department, shall, each month, from the Sales and Use TaxAccount in the State General Fund:

(a) Transfer .75 percent of all fees, taxes, interestand penalties collected in each county during the preceding month to theappropriate account in the State General Fund as compensation to the State forthe costs of collecting the tax.

(b) Transfer .75 percent of all fees, taxes, interestand penalties collected during the preceding month from out-of-state businessesnot maintaining a fixed place of business within this State to the appropriateaccount in the State General Fund as compensation to the State for the costs ofcollecting the tax.

(c) Determine for each county the amount of money equalto the fees, taxes, interest and penalties collected in the county pursuant tothis chapter during the preceding month less the amount transferred pursuant toparagraph (a).

(d) Transfer the total amount of taxes collectedpursuant to this chapter during the preceding month from out-of-statebusinesses not maintaining a fixed place of business within this State, lessthe amount transferred pursuant to paragraph (b) and excluding any amountsrequired to be remitted pursuant to NRS360.850 and 360.855, to the StateDistributive School Account in the State General Fund.

(e) Except as otherwise provided in NRS 387.528 or as required to carry out NRS 360.850 and 360.855, transfer the amount owed to eachcounty to the Intergovernmental Fund and remit the money to the credit of thecounty school district fund.

(Added to NRS by 1967, 920; A 1971, 649, 2088; 1975,1739; 1981, 259, 294, 303, 304, 1778; 1983, 2062; 1987, 418, 1427; 1989, 313;1991, 2168; 1993, 1992; 1997, 459, 2714; 1999, 599, 1907; 2001, 295; 2003, 2381, 2938; 2005, 2372)

NRS 374.790 Remediesof county are cumulative. The remedies of acounty provided for in this chapter are cumulative, and no action taken by theDepartment, the Attorney General or a district attorney constitutes an electionby the county to pursue any remedy to the exclusion of any other remedy forwhich provision is made in this chapter.

(Added to NRS by 1967, 920; A 1975, 1740)

NRS 374.795 Departmentsauthority to act for counties. In all proceedingsunder this chapter the Department may act for and on behalf of the counties ofthe State of Nevada.

(Added to NRS by 1967, 920; A 1975, 1740)

NRS 374.800 Indianreservations and colonies: Imposition and collection of sales tax.

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)

NRS 374.805 Indianreservations and colonies: Restriction on collection of tax by Department. The Department of Taxation shall not collect the tax imposedby this chapter on the sale of tangible personal property on an Indianreservation or Indian colony on which a tax has been imposed pursuant to NRS 374.800 if:

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)

NRS 374.810 Rightsof Indians not abridged. Nothing in thischapter abridges the rights of any Indian, individual or tribe, or infringesupon the sovereignty of any Indian tribe, organized under the IndianReorganization Act (25 U.S.C. 476 et seq.).

(Added to NRS by 1989, 1109)

NRS 374.815 Strictconstruction of certain provisions of chapter. Theimposition of taxes by this chapter, the categories of transactions upon whichtaxes are imposed and the specification of exemptions are exclusive. The NevadaTax Commission and the Department shall not construe any provision of thischapter to authorize the imposition of a tax imposed by this chapter upon anytransaction not expressly made taxable by this chapter.

(Added to NRS by 1999, 1312)

 

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