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Local School Support Tax
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Nevada Revised Statutes
Local School Support Tax
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Section
374.010
Short title.
Section
374.015
Legislative finding and declaration. [Effective through June 30, 2021.]
Section
374.015
Legislative finding and declaration. [Effective July 1, 2021.]
Section
374.020
Definitions.
Section
374.025
"Business" defined.
Section
374.030
"Gross receipts" defined.
Section
374.035
"In a county" defined.
Section
374.040
"Occasional sale" defined.
Section
374.046
"Person" defined.
Section
374.050
"Purchase" defined.
Section
374.055
"Retail sale" and "sale at retail" defined.
Section
374.060
"Retailer" defined.
Section
374.065
"Sale" defined.
Section
374.070
"Sales price" defined.
Section
374.075
"Seller" defined.
Section
374.080
"Storage" defined.
Section
374.085
"Storage" and "use": Exclusion.
Section
374.090
"Tangible personal property" defined.
Section
374.100
"Taxpayer" defined.
Section
374.107
"Vehicle" defined.
Section
374.108
"Vessel" defined.
Section
374.110
Imposition and rate.
Section
374.111
Additional amount.
Section
374.115
Method of collection.
Section
374.120
Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
Section
374.125
Display of tax separately from price.
Section
374.128
Provisions required in certain purchasing contracts of State or political subdivision.
Section
374.130
Registration or permit required to engage in or conduct business as seller; application for permit.
Section
374.135
Fee for permit.
Section
374.140
Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
Section
374.145
Fee for reinstatement of suspended or revoked permit.
Section
374.150
Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
Section
374.160
Presumption of taxability; purchase for resale; sale by drop shipment.
Section
374.170
Form and contents of resale certificate.
Section
374.175
Liability of purchaser who gives and seller who takes resale certificate.
Section
374.180
Improper use of resale certificate; penalty.
Section
374.185
Resale certificate: Commingled fungible goods.
Section
374.190
Imposition and rate.
Section
374.191
Additional amount.
Section
374.195
Liability for tax; extinguishment of liability.
Section
374.200
Collection by retailer; purchaser’s receipt.
Section
374.205
Tax as debt to county.
Section
374.210
Advertisement of assumption or absorption of tax by retailer unlawful.
Section
374.215
Tax must be displayed separately from price.
Section
374.220
Unlawful acts.
Section
374.225
Registration of retailers.
Section
374.230
Presumption of purchase for use; purchase for resale; sale by drop shipment.
Section
374.240
Form and contents of resale certificate.
Section
374.245
Liability of purchaser giving resale certificate for use of article bought for resale.
Section
374.250
Resale certificate: Commingled fungible goods.
Section
374.255
Presumption of purchase for use in this State.
Section
374.260
Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
Section
374.263
Presumption that certain property delivered outside this State was not purchased for use in this State.
Section
374.265
"Exempted from the taxes imposed by this chapter" defined.
Section
374.270
Constitutional and statutory exemptions.
Section
374.275
Proceeds of mines.
Section
374.280
Fuel used to propel motor vehicle.
Section
374.285
Animals and plants intended for human consumption; feed; fertilizer.
Section
374.287
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
374.287
Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine. [Effective January 1, 2029.]
Section
374.289
Food for human consumption.
Section
374.290
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
Section
374.292
Textbooks sold within Nevada System of Higher Education.
Section
374.295
Containers.
Section
374.300
Gas, electricity and water.
Section
374.305
Domestic fuels.
Section
374.310
Personal property used for performance of certain contracts on public works.
Section
374.315
Personal property used for performance of certain written contracts.
Section
374.320
Newspapers.
Section
374.321
Manufactured homes and mobile homes.
Section
374.325
Occasional sales.
Section
374.330
Personal property sold to United States, State or political subdivision.
Section
374.331
Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.
Section
374.335
Sale to common carrier.
Section
374.340
Property shipped outside State pursuant to sales contract.
Section
374.345
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
Section
374.350
Use tax: Property on which sales tax paid.
Section
374.352
Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.
Section
374.353
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
Section
374.355
Liability of purchaser who uses property declared exempt for purpose not exempt.
Section
374.356
Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.]
Section
374.357
Abatement for eligible machinery or equipment used by certain new or expanded businesses.
Section
374.358
Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]
Section
374.359
Taxes collected to be held in separate account.
Section
374.360
Date tax due.
Section
374.365
Return: Filing requirements; combination with certain returns; signatures.
Section
374.370
Contents of return; violations.
Section
374.371
Computation of amount of taxes due.
Section
374.373
Deduction of certain bad debts from taxable sales; violations.
Section
374.375
Reimbursement for collection of tax.
Section
374.380
Delivery of return; remittance.
Section
374.385
Reporting and payment periods.
Section
374.388
Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
Section
374.390
Lease and rental receipts: Reporting; payment.
Section
374.395
Affixing and cancelling of revenue stamps.
Section
374.400
Extension of time for filing return and paying tax.
Section
374.402
Deferral of payment of tax on certain sales of eligible property.
Section
374.515
Authority of Department; amount; sales; return of surplus.
Section
374.635
Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
Section
374.640
Limitations on claims for refund or credit.
Section
374.643
Credit or refund of tax for business within zone for economic development.
Section
374.645
Credit or refund for use tax: Reimbursement of vendor for sales tax.
Section
374.650
Form and contents of claim for credit or refund.
Section
374.655
Failure to file claim constitutes waiver.
Section
374.660
Service of notice of disallowance of claim.
Section
374.665
Payment of interest on overpayments.
Section
374.670
Disallowance of interest.
Section
374.675
Injunction or other process to prevent collection of tax prohibited.
Section
374.680
Action for refund: Claim as condition precedent.
Section
374.685
Action for refund: Time to sue; venue of action; waiver.
Section
374.690
Right of appeal on failure of Department to mail notice of action on claim.
Section
374.695
Judgment for plaintiff: Credits; refund of balance.
Section
374.700
Allowance of interest.
Section
374.705
Standing to recover.
Section
374.710
Recovery of erroneous refunds: Action; jurisdiction and venue.
Section
374.715
District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.
Section
374.720
Cancellation of illegal determination: Procedure; limitation.
Section
374.723
Application of chapter 360B of NRS.
Section
374.724
Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.
Section
374.725
Enforcement by Department; adoption of regulations.
Section
374.726
Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
Section
374.729
Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.
Section
374.731
Application of NRS 374.330 to sale of certain medical devices to governmental entities.
Section
374.732
Taxation of photographers: Furnishing of proofs considered to be rendition of service.
Section
374.733
Circumstances under which veterinarian is considered consumer of tangible personal property.
Section
374.734
"Feminine hygiene products" construed. [Effective through December 31, 2028.]
Section
374.735
Employment of accountants, investigators and other persons; delegation of authority.
Section
374.738
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
Section
374.739
Certain broadcasting activities not taxable transactions.
Section
374.740
Records to be kept by sellers, retailers and others.
Section
374.745
Examination of records; investigation of business.
Section
374.750
Reports for administering use tax: Filing; contents.
Section
374.751
Definitions.
Section
374.752
"Affiliate" defined.
Section
374.753
"Marketplace facilitator" defined.
Section
374.754
"Marketplace seller" defined.
Section
374.756
Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms.
Section
374.757
Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator.
Section
374.758
Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.
Section
374.759
Civil actions; immunity; remedies.
Section
374.760
Failure to make return or furnish data.
Section
374.765
False or fraudulent return.
Section
374.770
Other violations of chapter.
Section
374.775
Statute of limitations.
Section
374.780
Application of doctrine of res judicata.
Section
374.785
Sales and Use Tax Account: Remittances; deposits; transfers. [Effective through June 30, 2021.]
Section
374.785
Sales and Use Tax Account: Remittances; deposits; transfers. [Effective July 1, 2021.]
Section
374.790
Remedies of county are cumulative.
Section
374.795
Department’s authority to act for counties.
Section
374.800
Indian reservations and colonies: Imposition and collection of sales tax.
Section
374.805
Indian reservations and colonies: Restriction on collection of tax by Department.
Section
374.810
Rights of Indians not abridged.
Section
374.815
Strict construction of certain provisions of chapter.
Section
374.2861
Farm machinery and equipment.
Section
374.2865
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
Section
374.2891
Basis for determining exemption of food for human consumption.
Section
374.2892
Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.
Section
374.3305
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
Section
374.3306
Requirements for organization created for religious, charitable or educational purposes.
Section
374.7243
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
374.7247
Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms.
Section
374.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]
Section
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.
Section
374.7275
Calculation of tax imposed on retail sale of large appliances.
Section
374.7285
Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members.
Section
374.7286
Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members.
Section
374.7315
Application of NRS 374.3305 to transfer of motor vehicle.