Chapter 372 - Sales and Use Taxes
- ADMINISTRATION
- 372.723 - Application of chapter 360B
- 372.725 - Enforcement by Department; adoption of regulations.
- 372.726 - Application of exemption for aircraft and major components of aircraft.
- 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.
- 372.7265 - Calculation of tax imposed on retail sale of large appliances.
- 372.727 - Calculation of tax imposed on use or other consumption of meals provided by employer to employees.
- 372.7275 - Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
- 372.7281 - Application of NRS 372.325
- 372.7282 - Claim of exemption by certain members of Nevada National Guard and their families.
- 372.7283 - Application of NRS 372.325
- 372.7285 - Application of NRS 372.325
- 372.7287 - Application of NRS 372.326
- 372.729 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.
- 372.730 - Employment of accountants, investigators and other persons; delegation of authority.
- 372.733 - Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
- 372.734 - Certain broadcasting activities not taxable transactions.
- 372.735 - Records to be kept by sellers, retailers and others.
- 372.740 - Examinations and investigations; payment of expenses for examination of records outside State.
- 372.745 - Reports for administering use tax: Filing; contents.
- 372.750 - Disclosure of information unlawful; exceptions.
- EXEMPTIONS
- 372.260 - “Exempted from the taxes imposed by this chapter” defined.
- 372.265 - Constitutional and statutory exemptions.
- 372.270 - Proceeds of mines.
- 372.275 - Fuel used to propel motor vehicle.
- 372.280 - Animals and plants intended for human consumption; feed; fertilizer.
- 372.281 - Farm machinery and equipment.
- 372.283 - Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.
- 372.284 - Food for human consumption.
- 372.2841 - Basis for determining exemption of food for human consumption.
- 372.285 - Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
- 372.287 - Textbooks sold within Nevada System of Higher Education.
- 372.290 - Containers.
- 372.295 - Gas, electricity and water.
- 372.300 - Domestic fuels.
- 372.305 - Personal property used for performance of contract on public works executed before July 1, 1955.
- 372.310 - Personal property used for performance of written contract executed before March 29, 1955.
- 372.315 - Newspapers.
- 372.316 - Manufactured homes and mobile homes.
- 372.317 - Aircraft and major components of aircraft.
- 372.320 - Occasional sales.
- 372.325 - Sale to United States, State or political subdivision.
- 372.326 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
- 372.3261 - Requirements for organization created for religious, charitable or educational purposes.
- 372.327 - Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.
- 372.330 - Sale to common carrier.
- 372.335 - Property shipped outside State pursuant to sales contract; delivery by vendor.
- 372.340 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
- 372.345 - Use tax: Property on which sales tax paid.
- 372.347 - Claim of exemption: Identification of purchaser; electronic system; records; liability for improper claim.
- 372.348 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
- GENERAL PROVISIONS
- 372.010 - Short title.
- 372.015 - Definitions.
- 372.020 - “Business” defined.
- 372.025 - “Gross receipts” defined.
- 372.030 - “In this State” and “in the State” defined.
- 372.035 - “Occasional sale” defined.
- 372.040 - “Person” defined.
- 372.045 - “Purchase” defined.
- 372.050 - “Retail sale” and “sale at retail” defined.
- 372.055 - “Retailer” defined.
- 372.060 - “Sale” defined.
- 372.065 - “Sales price” defined.
- 372.070 - “Seller” defined.
- 372.075 - “Storage” defined.
- 372.080 - “Storage” and “use”: Exclusion.
- 372.085 - “Tangible personal property” defined.
- 372.090 - “Tax Commission” defined.
- 372.095 - “Taxpayer” defined.
- MISCELLANEOUS PROVISIONS
- 372.780 - Sales and Use Tax Account: Remittances; deposits.
- 372.785 - Sales and Use Tax Account: Refunds.
- 372.790 - Remedies of State are cumulative.
- 372.795 - Authority of Department to act for people of State.
- 372.800 - Indian reservations and colonies: Imposition and collection of sales tax.
- 372.805 - Indian reservations and colonies: Restriction on collection of tax by Department.
- 372.810 - Rights of Indians not abridged.
- 372.815 - Strict construction of certain provisions of chapter.
- 372.820 - Limited authority of Legislature to revise certain provisions of chapter. [Effective January 1, 2011, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter
- OVERPAYMENTS AND REFUNDS
- 372.630 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- 372.635 - Limitations on claims for refund or credit.
- 372.640 - Credit or refund for use tax: Reimbursement of vendor for sales tax.
- 372.645 - Form and contents of claim for credit or refund.
- 372.650 - Failure to file claim constitutes waiver.
- 372.655 - Service of notice of disallowance of claim.
- 372.660 - Payment of interest on overpayments.
- 372.665 - Disallowance of interest.
- 372.670 - Injunction or other process to prevent collection of tax prohibited.
- 372.675 - Action for refund: Claim as condition precedent.
- 372.680 - Action for refund: Time to sue; venue of action; waiver.
- 372.685 - Right of appeal on failure of Department to mail notice of action on claim.
- 372.690 - Judgment for plaintiff: Credits; refund of balance.
- 372.695 - Allowance of interest.
- 372.700 - Standing to recover.
- 372.705 - Action to recover erroneous refund: Authority of Department.
- 372.710 - Action to recover erroneous refund: Venue.
- 372.715 - Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.
- 372.720 - Cancellation of illegal determination: Procedure; limitation.
- PENALTIES
- RETURNS AND PAYMENTS
- 372.354 - Taxes collected to be held in separate account.
- 372.355 - Date tax due.
- 372.360 - Return: Time for filing; combination with certain other returns; persons required to file; signatures.
- 372.365 - Contents of return; violations.
- 372.366 - Computation of amount of taxes due.
- 372.368 - Deduction of certain bad debts from taxable sales; violations.
- 372.370 - Reimbursement for collection of tax.
- 372.375 - Delivery of return; remittance.
- 372.380 - Reporting and payment periods.
- 372.383 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
- 372.385 - Lease and rental receipts: Reporting; payment.
- 372.390 - Affixing and cancelling of revenue stamps.
- 372.395 - Extension of time for filing return and paying tax.
- 372.397 - Deferral of payment of tax on certain sales of capital goods.
- SALES TAX
- 372.105 - Imposition and rate.
- 372.110 - Method of collection.
- 372.115 - Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
- 372.120 - Display of tax separately from price.
- 372.123 - Provisions required in certain purchasing contracts of State or political subdivision.
- 372.125 - Registration or permit required to engage in or conduct business as seller; application for permit.
- 372.130 - Fee for permit.
- 372.135 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
- 372.140 - Fee for reinstatement of suspended or revoked permit.
- 372.145 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
- 372.155 - Presumption of taxability; purchase for resale; sale by drop shipment.
- 372.165 - Form and contents of resale certificate.
- 372.170 - Liability of purchaser who gives and seller who takes resale certificate.
- 372.175 - Improper use of resale certificate; penalty.
- SECURITY
- USE TAX
- 372.185 - Imposition and rate.
- 372.190 - Liability for tax; extinguishment of liability.
- 372.195 - Collection by retailer; purchaser’s receipt.
- 372.200 - Tax as debt to State.
- 372.205 - Advertisement of assumption or absorption of tax by retailer unlawful.
- 372.210 - Tax must be displayed separately from price.
- 372.215 - Unlawful acts.
- 372.220 - Registration of retailers; registration of certain businesses when obtaining business license.
- 372.225 - Presumption of purchase for use; purchase for resale; sale by drop shipment.
- 372.235 - Form and contents of resale certificate.
- 372.240 - Liability of purchaser giving resale certificate: Use of article bought for resale.
- 372.245 - Resale certificate: Commingled fungible goods.
- 372.250 - Presumption of purchase for use in this State.
- 372.255 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- 372.258 - Presumption that certain property delivered outside this State was not purchased for use in this State.