GENERAL PROVISIONS

NRS 372.010. Short title.

NRS 372.015. Definitions.

NRS 372.020. “Business” defined.

NRS 372.025. “Gross receipts” defined.

NRS 372.030. “In this State” and “in the State” defined.

NRS 372.035. “Occasional sale” defined.

NRS 372.040. “Person” defined.

NRS 372.045. “Purchase” defined.

NRS 372.050. “Retail sale” and “sale at retail” defined.

NRS 372.055. “Retailer” defined.

NRS 372.060. “Sale” defined.

NRS 372.065. “Sales price” defined.

NRS 372.070. “Seller” defined.

NRS 372.075. “Storage” defined.

NRS 372.080. “Storage” and “use”: Exclusion.

NRS 372.085. “Tangible personal property” defined.

NRS 372.090. “Tax Commission” defined.

NRS 372.095. “Taxpayer” defined.

NRS 372.102. “Vehicle” defined.

SALES TAX

NRS 372.105. Imposition and rate.

NRS 372.110. Method of collection.

NRS 372.115. Advertisement of assumption or absorption of tax by retailer unlawful; penalty.

NRS 372.120. Display of tax separately from price.

NRS 372.123. Provisions required in certain purchasing contracts of State or political subdivision.

NRS 372.125. Registration or permit required to engage in or conduct business as seller; application for permit.

NRS 372.130. Fee for permit.

NRS 372.135. Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

NRS 372.140. Fee for reinstatement of suspended or revoked permit.

NRS 372.145. Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

NRS 372.155. Presumption of taxability; purchase for resale; sale by drop shipment.

NRS 372.165. Form and contents of resale certificate.

NRS 372.170. Liability of purchaser who gives and seller who takes resale certificate.

NRS 372.175. Improper use of resale certificate; penalty.

NRS 372.180. Resale certificate: Commingled fungible goods.

USE TAX

NRS 372.185. Imposition and rate.

NRS 372.190. Liability for tax; extinguishment of liability.

NRS 372.195. Collection by retailer; purchaser’s receipt.

NRS 372.200. Tax as debt to State.

NRS 372.205. Advertisement of assumption or absorption of tax by retailer unlawful.

NRS 372.210. Tax must be displayed separately from price.

NRS 372.215. Unlawful acts.

NRS 372.220. Registration of retailers; registration of certain businesses when obtaining business license.

NRS 372.225. Presumption of purchase for use; purchase for resale; sale by drop shipment.

NRS 372.235. Form and contents of resale certificate.

NRS 372.240. Liability of purchaser giving resale certificate: Use of article bought for resale.

NRS 372.245. Resale certificate: Commingled fungible goods.

NRS 372.250. Presumption of purchase for use in this State.

NRS 372.255. Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

NRS 372.258. Presumption that certain property delivered outside this State was not purchased for use in this State.

EXEMPTIONS

NRS 372.260. “Exempted from the taxes imposed by this chapter” defined.

NRS 372.265. Constitutional and statutory exemptions.

NRS 372.270. Proceeds of mines.

NRS 372.275. Fuel used to propel motor vehicle.

NRS 372.280. Animals and plants intended for human consumption; feed; fertilizer.

NRS 372.281. Farm machinery and equipment.

NRS 372.283. Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.

NRS 372.284. Food for human consumption.

NRS 372.2841. Basis for determining exemption of food for human consumption.

NRS 372.285. Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.

NRS 372.287. Textbooks sold within Nevada System of Higher Education.

NRS 372.290. Containers.

NRS 372.295. Gas, electricity and water.

NRS 372.300. Domestic fuels.

NRS 372.305. Personal property used for performance of contract on public works executed before July 1, 1955.

NRS 372.310. Personal property used for performance of written contract executed before March 29, 1955.

NRS 372.315. Newspapers.

NRS 372.316. Manufactured homes and mobile homes.

NRS 372.317. Aircraft and major components of aircraft.

NRS 372.320. Occasional sales.

NRS 372.325. Sale to United States, State or political subdivision.

NRS 372.326. Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

NRS 372.3261. Requirements for organization created for religious, charitable or educational purposes.

NRS 372.327. Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.

NRS 372.330. Sale to common carrier.

NRS 372.335. Property shipped outside State pursuant to sales contract; delivery by vendor.

NRS 372.340. Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

NRS 372.345. Use tax: Property on which sales tax paid.

NRS 372.347. Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.

NRS 372.348. Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

NRS 372.350. Liability of purchaser who uses property declared exempt for purpose not exempt.

RETURNS AND PAYMENTS

NRS 372.354. Taxes collected to be held in separate account.

NRS 372.355. Date tax due.

NRS 372.360. Return: Filing requirements; combination with certain other returns; signatures.

NRS 372.365. Contents of return; violations.

NRS 372.366. Computation of amount of taxes due.

NRS 372.368. Deduction of certain bad debts from taxable sales; violations.

NRS 372.370. Reimbursement for collection of tax.

NRS 372.375. Delivery of return; remittance.

NRS 372.380. Reporting and payment periods.

NRS 372.383. Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

NRS 372.385. Lease and rental receipts: Reporting; payment.

NRS 372.390. Affixing and cancelling of revenue stamps.

NRS 372.395. Extension of time for filing return and paying tax.

NRS 372.397. Deferral of payment of tax on certain sales of eligible property.

SECURITY

NRS 372.510. Authority of Department; amount; sales; return of surplus.

OVERPAYMENTS AND REFUNDS

NRS 372.630. Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

NRS 372.635. Limitations on claims for refund or credit.

NRS 372.640. Credit or refund for use tax: Reimbursement of vendor for sales tax.

NRS 372.645. Form and contents of claim for credit or refund.

NRS 372.650. Failure to file claim constitutes waiver.

NRS 372.655. Service of notice of disallowance of claim.

NRS 372.660. Payment of interest on overpayments.

NRS 372.665. Disallowance of interest.

NRS 372.670. Injunction or other process to prevent collection of tax prohibited.

NRS 372.675. Action for refund: Claim as condition precedent.

NRS 372.680. Action for refund: Time to sue; venue of action; waiver.

NRS 372.685. Right of appeal on failure of Department to mail notice of action on claim.

NRS 372.690. Judgment for plaintiff: Credits; refund of balance.

NRS 372.695. Allowance of interest.

NRS 372.700. Standing to recover.

NRS 372.705. Action to recover erroneous refund: Authority of Department.

NRS 372.710. Action to recover erroneous refund: Venue.

NRS 372.715. Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.

NRS 372.720. Cancellation of illegal determination: Procedure; limitation.

ADMINISTRATION

NRS 372.723. Application of chapter 360B of NRS.

NRS 372.724. Applicability to certain retailers; construction of certain terms.

NRS 372.725. Enforcement by Department; adoption of regulations.

NRS 372.726. Application of exemption for aircraft and major components of aircraft.

NRS 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.

NRS 372.7265. Calculation of tax imposed on retail sale of large appliances.

NRS 372.727. Calculation of tax imposed on use or other consumption of meals provided by employer to employees. [Repealed]

NRS 372.7273. Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.

NRS 372.7275. Application of use tax to certain property acquired free of charge at convention, trade show or other public event.

NRS 372.7281. Application of NRS 372.325 to sale of property to certain members of Nevada National Guard and their families.

NRS 372.7282. Claim of exemption by certain members of Nevada National Guard and their families.

NRS 372.7283. Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

NRS 372.7285. Application of NRS 372.325 to sale of certain medical devices to governmental entities.

NRS 372.7287. Application of NRS 372.326 to transfer of motor vehicle.

NRS 372.729. Taxation of photographers: Furnishing of proofs considered to be rendition of service.

NRS 372.730. Employment of accountants, investigators and other persons; delegation of authority.

NRS 372.733. Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

NRS 372.734. Certain broadcasting activities not taxable transactions.

NRS 372.735. Records to be kept by sellers, retailers and others.

NRS 372.740. Examinations and investigations; payment of expenses for examination of records outside State.

NRS 372.745. Reports for administering use tax: Filing; contents.

PENALTIES

NRS 372.755. Failure to make return or furnish data.

NRS 372.760. False or fraudulent return.

NRS 372.765. Other violations of chapter.

NRS 372.770. Statute of limitations.

NRS 372.775. Application of doctrine of res judicata.

MISCELLANEOUS PROVISIONS

NRS 372.780. Sales and Use Tax Account: Remittances; deposits.

NRS 372.785. Sales and Use Tax Account: Refunds.

NRS 372.790. Remedies of State are cumulative.

NRS 372.795. Authority of Department to act for people of State.

NRS 372.800. Indian reservations and colonies: Imposition and collection of sales tax.

NRS 372.805. Indian reservations and colonies: Restriction on collection of tax by Department.

NRS 372.810. Rights of Indians not abridged.

NRS 372.815. Strict construction of certain provisions of chapter.

(This chapter includes sections 1 to 21, inclusive, 34 to 38, inclusive, and 48 to 67.1, inclusive, of the Sales and Use Tax Act enacted as chapter 397, Statutes of Nevada 1955, at pages 762 to 766, inclusive, 769 and 771 to 773, inclusive, respectively. The Sales and Use Tax Act was submitted to and approved by referendum at the general election in 1956, and therefore is not subject to legislative amendment or repeal. The other sections of the Sales and Use Tax Act, sections 22 to 33, inclusive, 39 to 47.1, inclusive, and 68 to 153.2, inclusive, were repealed by referendum at a special election on June 5, 1979. Inclusion of the unrepealed sections of the Sales and Use Tax Act in this chapter of NRS is in the interest of uniformity and pursuant to the provisions of subsection 3 of section 4 of chapter 2, Statutes of Nevada 1957, which reads: “The incorporation of initiated or referred measures is not to be deemed a legislative reenactment or amendment thereof, but only a mechanical inclusion thereof into the Nevada Revised Statutes.” Citations of those sections should be made to the Sales and Use Tax Act as contained in chapter 397, Statutes of Nevada 1955, rather than to the sections of chapter 372 of NRS.)