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Sales and Use Taxes
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Nevada Revised Statutes
Sales and Use Taxes
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Section
372.010
Short title.
Section
372.015
Definitions.
Section
372.020
"Business" defined.
Section
372.025
"Gross receipts" defined.
Section
372.030
"In this State" and "in the State" defined.
Section
372.035
"Occasional sale" defined.
Section
372.040
"Person" defined.
Section
372.045
"Purchase" defined.
Section
372.050
"Retail sale" and "sale at retail" defined.
Section
372.055
"Retailer" defined.
Section
372.060
"Sale" defined.
Section
372.065
"Sales price" defined.
Section
372.070
"Seller" defined.
Section
372.075
"Storage" defined.
Section
372.080
"Storage" and "use": Exclusion.
Section
372.085
"Tangible personal property" defined.
Section
372.090
"Tax Commission" defined.
Section
372.095
"Taxpayer" defined.
Section
372.102
"Vehicle" defined.
Section
372.105
Imposition and rate.
Section
372.110
Method of collection.
Section
372.115
Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
Section
372.120
Display of tax separately from price.
Section
372.123
Provisions required in certain purchasing contracts of State or political subdivision.
Section
372.125
Registration or permit required to engage in or conduct business as seller; application for permit.
Section
372.130
Fee for permit.
Section
372.135
Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
Section
372.140
Fee for reinstatement of suspended or revoked permit.
Section
372.145
Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
Section
372.155
Presumption of taxability; purchase for resale; sale by drop shipment.
Section
372.165
Form and contents of resale certificate.
Section
372.170
Liability of purchaser who gives and seller who takes resale certificate.
Section
372.175
Improper use of resale certificate; penalty.
Section
372.180
Resale certificate: Commingled fungible goods.
Section
372.185
Imposition and rate.
Section
372.190
Liability for tax; extinguishment of liability.
Section
372.195
Collection by retailer; purchaser’s receipt.
Section
372.200
Tax as debt to State.
Section
372.205
Advertisement of assumption or absorption of tax by retailer unlawful.
Section
372.210
Tax must be displayed separately from price.
Section
372.215
Unlawful acts.
Section
372.220
Registration of retailers; registration of certain businesses when obtaining state business license.
Section
372.225
Presumption of purchase for use; purchase for resale; sale by drop shipment.
Section
372.235
Form and contents of resale certificate.
Section
372.240
Liability of purchaser giving resale certificate: Use of article bought for resale.
Section
372.245
Resale certificate: Commingled fungible goods.
Section
372.250
Presumption of purchase for use in this State.
Section
372.255
Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
Section
372.258
Presumption that certain property delivered outside this State was not purchased for use in this State.
Section
372.260
"Exempted from the taxes imposed by this chapter" defined.
Section
372.265
Constitutional and statutory exemptions.
Section
372.270
Proceeds of mines.
Section
372.275
Fuel used to propel motor vehicle.
Section
372.280
Animals and plants intended for human consumption; feed; fertilizer.
Section
372.281
Farm machinery and equipment.
Section
372.282
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
Section
372.283
Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products. [Effective through December 31, 2028.]
Section
372.283
Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine. [Effective January 1, 2029.]
Section
372.284
Food for human consumption.
Section
372.285
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
Section
372.287
Textbooks sold within Nevada System of Higher Education.
Section
372.290
Containers.
Section
372.295
Gas, electricity and water.
Section
372.300
Domestic fuels.
Section
372.305
Personal property used for performance of contract on public works executed before July 1, 1955.
Section
372.310
Personal property used for performance of written contract executed before March 29, 1955.
Section
372.315
Newspapers.
Section
372.316
Manufactured homes and mobile homes.
Section
372.320
Occasional sales.
Section
372.325
Sale to United States, State or political subdivision.
Section
372.326
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
Section
372.327
Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.
Section
372.330
Sale to common carrier.
Section
372.335
Property shipped outside State pursuant to sales contract; delivery by vendor.
Section
372.340
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
Section
372.345
Use tax: Property on which sales tax paid.
Section
372.347
Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.
Section
372.348
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
Section
372.350
Liability of purchaser who uses property declared exempt for purpose not exempt.
Section
372.354
Taxes collected to be held in separate account.
Section
372.355
Date tax due.
Section
372.360
Return: Filing requirements; combination with certain other returns; signatures.
Section
372.365
Contents of return; violations.
Section
372.366
Computation of amount of taxes due.
Section
372.368
Deduction of certain bad debts from taxable sales; violations.
Section
372.370
Reimbursement for collection of tax.
Section
372.375
Delivery of return; remittance.
Section
372.380
Reporting and payment periods.
Section
372.383
Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
Section
372.385
Lease and rental receipts: Reporting; payment.
Section
372.390
Affixing and cancelling of revenue stamps.
Section
372.395
Extension of time for filing return and paying tax.
Section
372.397
Deferral of payment of tax on certain sales of eligible property.
Section
372.510
Authority of Department; amount; sales; return of surplus.
Section
372.630
Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
Section
372.635
Limitations on claims for refund or credit.
Section
372.640
Credit or refund for use tax: Reimbursement of vendor for sales tax.
Section
372.645
Form and contents of claim for credit or refund.
Section
372.650
Failure to file claim constitutes waiver.
Section
372.655
Service of notice of disallowance of claim.
Section
372.660
Payment of interest on overpayments.
Section
372.665
Disallowance of interest.
Section
372.670
Injunction or other process to prevent collection of tax prohibited.
Section
372.675
Action for refund: Claim as condition precedent.
Section
372.680
Action for refund: Time to sue; venue of action; waiver.
Section
372.685
Right of appeal on failure of Department to mail notice of action on claim.
Section
372.690
Judgment for plaintiff: Credits; refund of balance.
Section
372.695
Allowance of interest.
Section
372.700
Standing to recover.
Section
372.705
Action to recover erroneous refund: Authority of Department.
Section
372.710
Action to recover erroneous refund: Venue.
Section
372.715
Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.
Section
372.720
Cancellation of illegal determination: Procedure; limitation.
Section
372.723
Application of chapter 360B of NRS.
Section
372.724
Applicability to certain retailers; construction of certain terms.
Section
372.725
Enforcement by Department; adoption of regulations.
Section
372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service.
Section
372.730
Employment of accountants, investigators and other persons; delegation of authority.
Section
372.733
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
Section
372.734
Certain broadcasting activities not taxable transactions.
Section
372.735
Records to be kept by sellers, retailers and others.
Section
372.740
Examinations and investigations; payment of expenses for examination of records outside State.
Section
372.745
Reports for administering use tax: Filing; contents.
Section
372.746
Definitions.
Section
372.747
"Affiliate" defined.
Section
372.748
"Marketplace facilitator" defined.
Section
372.749
"Marketplace seller" defined.
Section
372.751
Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms.
Section
372.752
Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator.
Section
372.753
Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.
Section
372.754
Civil actions; immunity; remedies.
Section
372.755
Failure to make return or furnish data.
Section
372.760
False or fraudulent return.
Section
372.765
Other violations of chapter.
Section
372.770
Statute of limitations.
Section
372.775
Application of doctrine of res judicata.
Section
372.780
Sales and Use Tax Account: Remittances; deposits.
Section
372.785
Sales and Use Tax Account: Refunds.
Section
372.790
Remedies of State are cumulative.
Section
372.795
Authority of Department to act for people of State.
Section
372.800
Indian reservations and colonies: Imposition and collection of sales tax.
Section
372.805
Indian reservations and colonies: Restriction on collection of tax by Department.
Section
372.810
Rights of Indians not abridged.
Section
372.815
Strict construction of certain provisions of chapter.
Section
372.2841
Basis for determining exemption of food for human consumption.
Section
372.3261
Requirements for organization created for religious, charitable or educational purposes.
Section
372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms.
Section
372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms.
Section
372.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]
Section
372.7263
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.
Section
372.7265
Calculation of tax imposed on retail sale of large appliances.
Section
372.7273
Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.
Section
372.7275
Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
Section
372.7281
Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard.
Section
372.7282
Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard.
Section
372.7283
Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.
Section
372.7285
Application of NRS 372.325 to sale of certain medical devices to governmental entities.
Section
372.7287
Application of NRS 372.326 to transfer of motor vehicle.
Section
372.7293
Circumstances under which veterinarian is considered consumer of tangible personal property.
Section
372.7297
"Feminine hygiene product" construed. [Effective through December 31, 2028.]