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, 2015.]

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, 2015.]

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 374.2892. Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.

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, 2015.]

NRS 374.315. Personal property used for performance of certain written contracts. [Effective July 1, 2015.]

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: Information required; electronic system; identification 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.

NRS 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.]

RETURNS AND PAYMENTS

NRS 374.359. Taxes collected to be held in separate account.

NRS 374.360. Date tax due.

NRS 374.365. Return: Filing requirements; combination with certain returns; 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 eligible property.

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 NRAP.

NRS 374.720. Cancellation of illegal determination: Procedure; limitation.

ADMINISTRATION

NRS 374.723. Application of chapter 360B of NRS.

NRS 374.724. Applicability to certain retailers; construction of certain terms.

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, 2015.]

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, 2015.]

NRS 374.727. Calculation of tax imposed on use or other consumption of meals provided by employer. [Repealed]

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.

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.

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.