There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 374 Local School Support Tax
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GENERAL PROVISIONS
- NRS 374.010 Short title.
- NRS 374.015 Legislative finding and declaration.
- NRS 374.020 Definitions.
- NRS 374.025 "Business" defined.
- NRS 374.030 "Gross receipts" defined.
- NRS 374.035 "In a county" defined.
- NRS 374.040 "Occasional sale" defined.
- NRS 374.046 "Person" defined.
- NRS 374.050 "Purchase" defined.
- NRS 374.055 "Retail sale" and "sale at retail" defined.
- NRS 374.060 "Retailer" defined.
- NRS 374.065 "Sale" defined.
- NRS 374.070 "Sales price" defined.
- NRS 374.075 "Seller" defined.
- NRS 374.080 "Storage" defined.
- NRS 374.085 "Storage" and "use": Exclusion.
- NRS 374.090 "Tangible personal property" defined.
- NRS 374.100 "Taxpayer" defined.
- NRS 374.107 "Vehicle" defined.
- NRS 374.108 "Vessel" defined. SALES TAX
- NRS 374.110 Imposition and rate.
- NRS 374.111 Additional amount. [Effective through June 30, 2011.]
- NRS 374.115 Method of collection.
- NRS 374.120 Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
- NRS 374.125 Display of tax separately from price.
- NRS 374.128 Provisions required in certain purchasing contracts of State or political subdivision.
- NRS 374.130 Registration or permit required to engage in or conduct business as seller; application for permit.
- NRS 374.135 Fee for permit.
- NRS 374.140 Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
- NRS 374.145 Fee for reinstatement of suspended or revoked permit.
- NRS 374.150 Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
- NRS 374.160 Presumption of taxability; purchase for resale; sale by drop shipment.
- NRS 374.170 Form and contents of resale certificate.
- NRS 374.175 Liability of purchaser who gives and seller who takes resale certificate.
- NRS 374.180 Improper use of resale certificate; penalty.
- NRS 374.185 Resale certificate: Commingled fungible goods. USE TAX
- NRS 374.190 Imposition and rate.
- NRS 374.191 Additional amount. [Effective through June 30, 2011.]
- NRS 374.195 Liability for tax; extinguishment of liability.
- NRS 374.200 Collection by retailer; purchaser's receipt.
- NRS 374.205 Tax as debt to county.
- NRS 374.210 Advertisement of assumption or absorption of tax by retailer unlawful.
- NRS 374.215 Tax must be displayed separately from price.
- NRS 374.220 Unlawful acts.
- NRS 374.225 Registration of retailers.
- NRS 374.230 Presumption of purchase for use; purchase for resale; sale by drop shipment.
- NRS 374.240 Form and contents of resale certificate.
- NRS 374.245 Liability of purchaser giving resale certificate for use of article bought for resale.
- NRS 374.250 Resale certificate: Commingled fungible goods.
- NRS 374.255 Presumption of purchase for use in this State.
- NRS 374.260 Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- NRS 374.263 Presumption that certain property delivered outside this State was not purchased for use in this State. EXEMPTIONS
- NRS 374.265 "Exempted from the taxes imposed by this chapter" defined.
- NRS 374.270 Constitutional and statutory exemptions.
- NRS 374.275 Proceeds of mines.
- NRS 374.280 Fuel used to propel motor vehicle.
- NRS 374.285 Animals and plants intended for human consumption; feed; fertilizer.
- NRS 374.2861 Farm machinery and equipment.
- NRS 374.287 Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.
- NRS 374.289 Food for human consumption.
- NRS 374.2891 Basis for determining exemption of food for human consumption.
- NRS 374.290 Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
- NRS 374.292 Textbooks sold within Nevada System of Higher Education.
- NRS 374.295 Containers.
- NRS 374.300 Gas, electricity and water.
- NRS 374.305 Domestic fuels.
- NRS 374.310 Personal property used for performance of certain contracts on public works.
- NRS 374.315 Personal property used for performance of certain written contracts. [Effective through June 30, 2011.]
- NRS 374.315 Personal property used for performance of certain written contracts. [Effective July 1, 2011.]
- NRS 374.320 Newspapers.
- NRS 374.321 Manufactured homes and mobile homes.
- NRS 374.325 Occasional sales.
- NRS 374.330 Personal property sold to United States, State or political subdivision.
- NRS 374.3305 Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
- NRS 374.3306 Requirements for organization created for religious, charitable or educational purposes.
- NRS 374.331 Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.
- NRS 374.335 Sale to common carrier.
- NRS 374.340 Property shipped outside State pursuant to sales contract.
- NRS 374.345 Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
- NRS 374.350 Use tax: Property on which sales tax paid.
- NRS 374.352 Claim of exemption: Identification of purchaser; electronic system; records; liability for improper claim.
- NRS 374.353 Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
- NRS 374.355 Liability of purchaser who uses property declared exempt for purpose not exempt. ABATEMENTS
- NRS 374.357 Abatement for eligible machinery or equipment used by certain new or expanded businesses. RETURNS AND PAYMENTS
- NRS 374.359 Taxes collected to be held in separate account.
- NRS 374.360 Date tax due.
- NRS 374.365 Return: Time for filing; combination with certain returns; persons required to file; signatures.
- NRS 374.370 Contents of return; violations.
- NRS 374.371 Computation of amount of taxes due.
- NRS 374.373 Deduction of certain bad debts from taxable sales; violations.
- NRS 374.375 Reimbursement for collection of tax.
- NRS 374.380 Delivery of return; remittance.
- NRS 374.385 Reporting and payment periods.
- NRS 374.388 Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
- NRS 374.390 Lease and rental receipts: Reporting; payment.
- NRS 374.395 Affixing and cancelling of revenue stamps.
- NRS 374.400 Extension of time for filing return and paying tax.
- NRS 374.402 Deferral of payment of tax on certain sales of capital goods. SECURITY
- NRS 374.515 Authority of Department; amount; sales; return of surplus. OVERPAYMENTS AND REFUNDS
- NRS 374.635 Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- NRS 374.640 Limitations on claims for refund or credit.
- NRS 374.643 Credit or refund of tax for business within zone for economic development.
- NRS 374.645 Credit or refund for use tax: Reimbursement of vendor for sales tax.
- NRS 374.650 Form and contents of claim for credit or refund.
- NRS 374.655 Failure to file claim constitutes waiver.
- NRS 374.660 Service of notice of disallowance of claim.
- NRS 374.665 Payment of interest on overpayments.
- NRS 374.670 Disallowance of interest.
- NRS 374.675 Injunction or other process to prevent collection of tax prohibited.
- NRS 374.680 Action for refund: Claim as condition precedent.
- NRS 374.685 Action for refund: Time to sue; venue of action; waiver.
- NRS 374.690 Right of appeal on failure of Department to mail notice of action on claim.
- NRS 374.695 Judgment for plaintiff: Credits; refund of balance.
- NRS 374.700 Allowance of interest.
- NRS 374.705 Standing to recover.
- NRS 374.710 Recovery of erroneous refunds: Action; jurisdiction and venue.
- NRS 374.715 District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and N.R.A.P.
- NRS 374.720 Cancellation of illegal determination: Procedure; limitation. ADMINISTRATION
- NRS 374.723 Application of chapter 360B of NRS.
- NRS 374.725 Enforcement by Department; adoption of regulations.
- NRS 374.726 Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective through June 30, 2011.]
- NRS 374.726 Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective July 1, 2011.]
- NRS 374.727 Calculation of tax imposed on use or other consumption of meals provided by employer. [Effective through June 30, 2011.]
- NRS 374.727 Calculation of tax imposed on use or other consumption of meals provided by employer. [Effective July 1, 2011.]
- NRS 374.7273 Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.
- NRS 374.7275 Calculation of tax imposed on retail sale of large appliances.
- NRS 374.7285 Application of NRS 374.330 to sale of property to certain members of Nevada National Guard and their families.
- NRS 374.7286 Claim of exemption by certain members of Nevada National Guard and their families.
- NRS 374.729 Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.
- NRS 374.731 Application of NRS 374.330 to sale of certain medical devices to governmental entities. [Effective through June 30, 2010.]
- NRS 374.731 Application of NRS 374.330 to sale of certain medical devices to governmental entities. [Effective July 1, 2010.]
- NRS 374.7315 Application of NRS 374.3305 to transfer of motor vehicle.
- NRS 374.732 Taxation of photographers: Furnishing of proofs considered to be rendition of service.
- NRS 374.735 Employment of accountants, investigators and other persons; delegation of authority.
- NRS 374.738 Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
- NRS 374.739 Certain broadcasting activities not taxable transactions.
- NRS 374.740 Records to be kept by sellers, retailers and others.
- NRS 374.745 Examination of records; investigation of business.
- NRS 374.750 Reports for administering use tax: Filing; contents.
- NRS 374.755 Disclosure of information unlawful; exceptions. PENALTIES
- NRS 374.760 Failure to make return or furnish data.
- NRS 374.765 False or fraudulent return.
- NRS 374.770 Other violations of chapter.
- NRS 374.775 Statute of limitations.
- NRS 374.780 Application of doctrine of res judicata. MISCELLANEOUS PROVISIONS
- NRS 374.785 Sales and Use Tax Account: Remittances; deposits; transfers.
- NRS 374.790 Remedies of county are cumulative.
- NRS 374.795 Department's authority to act for counties.
- NRS 374.800 Indian reservations and colonies: Imposition and collection of sales tax.
- NRS 374.805 Indian reservations and colonies: Restriction on collection of tax by Department.
- NRS 374.810 Rights of Indians not abridged.
- NRS 374.815 Strict construction of certain provisions of chapter.
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