Chapter 374 - Local School Support Tax
- ABATEMENTS
- ADMINISTRATION
- 374.723 - Application of chapter 360B
- 374.725 - Enforcement by Department; adoption of regulations.
- 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, 2011.]
- 374.727 - Calculation of tax imposed on use or other consumption of meals provided by employer. [Effective through June 30, 2011.]
- 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.
- 374.7275 - Calculation of tax imposed on retail sale of large appliances.
- 374.7285 - Application of NRS 374.330
- 374.7286 - Claim of exemption by certain members of Nevada National Guard and their families.
- 374.729 - Application of NRS 374.330
- 374.731 - Application of NRS 374.330
- 374.7315 - Application of NRS 374.3305
- 374.732 - Taxation of photographers: Furnishing of proofs considered to be rendition of service.
- 374.735 - Employment of accountants, investigators and other persons; delegation of authority.
- 374.738 - Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
- 374.739 - Certain broadcasting activities not taxable transactions.
- 374.740 - Records to be kept by sellers, retailers and others.
- 374.745 - Examination of records; investigation of business.
- 374.750 - Reports for administering use tax: Filing; contents.
- 374.755 - Disclosure of information unlawful; exceptions.
- EXEMPTIONS
- 374.265 - “Exempted from the taxes imposed by this chapter” defined.
- 374.270 - Constitutional and statutory exemptions.
- 374.275 - Proceeds of mines.
- 374.280 - Fuel used to propel motor vehicle.
- 374.285 - Animals and plants intended for human consumption; feed; fertilizer.
- 374.2861 - Farm machinery and equipment.
- 374.287 - Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.
- 374.289 - Food for human consumption.
- 374.2891 - Basis for determining exemption of food for human consumption.
- 374.290 - Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
- 374.292 - Textbooks sold within Nevada System of Higher Education.
- 374.295 - Containers.
- 374.300 - Gas, electricity and water.
- 374.305 - Domestic fuels.
- 374.310 - Personal property used for performance of certain contracts on public works.
- 374.315 - Personal property used for performance of certain written contracts. [Effective through June 30, 2011.]
- 374.320 - Newspapers.
- 374.321 - Manufactured homes and mobile homes.
- 374.325 - Occasional sales.
- 374.330 - Personal property sold to United States, State or political subdivision.
- 374.3305 - Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
- 374.3306 - Requirements for organization created for religious, charitable or educational purposes.
- 374.331 - Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.
- 374.335 - Sale to common carrier.
- 374.340 - Property shipped outside State pursuant to sales contract.
- 374.345 - Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
- 374.350 - Use tax: Property on which sales tax paid.
- 374.352 - Claim of exemption: Identification of purchaser; electronic system; records; liability for improper claim.
- 374.353 - Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
- GENERAL PROVISIONS
- 374.010 - Short title.
- 374.015 - Legislative finding and declaration.
- 374.020 - Definitions.
- 374.025 - “Business” defined.
- 374.030 - “Gross receipts” defined.
- 374.035 - “In a county” defined.
- 374.040 - “Occasional sale” defined.
- 374.046 - “Person” defined.
- 374.050 - “Purchase” defined.
- 374.055 - “Retail sale” and “sale at retail” defined.
- 374.060 - “Retailer” defined.
- 374.065 - “Sale” defined.
- 374.070 - “Sales price” defined.
- 374.075 - “Seller” defined.
- 374.080 - “Storage” defined.
- 374.085 - “Storage” and “use”: Exclusion.
- 374.090 - “Tangible personal property” defined.
- 374.100 - “Taxpayer” defined.
- 374.107 - “Vehicle” defined.
- 374.108 - “Vessel” defined.
- MISCELLANEOUS PROVISIONS
- 374.785 - Sales and Use Tax Account: Remittances; deposits; transfers.
- 374.790 - Remedies of county are cumulative.
- 374.795 - Department’s authority to act for counties.
- 374.800 - Indian reservations and colonies: Imposition and collection of sales tax.
- 374.805 - Indian reservations and colonies: Restriction on collection of tax by Department.
- 374.810 - Rights of Indians not abridged.
- OVERPAYMENTS AND REFUNDS
- 374.635 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- 374.640 - Limitations on claims for refund or credit.
- 374.643 - Credit or refund of tax for business within zone for economic development.
- 374.645 - Credit or refund for use tax: Reimbursement of vendor for sales tax.
- 374.650 - Form and contents of claim for credit or refund.
- 374.655 - Failure to file claim constitutes waiver.
- 374.660 - Service of notice of disallowance of claim.
- 374.665 - Payment of interest on overpayments.
- 374.670 - Disallowance of interest.
- 374.675 - Injunction or other process to prevent collection of tax prohibited.
- 374.680 - Action for refund: Claim as condition precedent.
- 374.685 - Action for refund: Time to sue; venue of action; waiver.
- 374.690 - Right of appeal on failure of Department to mail notice of action on claim.
- 374.695 - Judgment for plaintiff: Credits; refund of balance.
- 374.700 - Allowance of interest.
- 374.705 - Standing to recover.
- 374.710 - Recovery of erroneous refunds: Action; jurisdiction and venue.
- 374.715 - District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and N.R.A.P.
- 374.720 - Cancellation of illegal determination: Procedure; limitation.
- PENALTIES
- RETURNS AND PAYMENTS
- 374.359 - Taxes collected to be held in separate account.
- 374.360 - Date tax due.
- 374.365 - Return: Time for filing; combination with certain returns; persons required to file; signatures.
- 374.370 - Contents of return; violations.
- 374.371 - Computation of amount of taxes due.
- 374.373 - Deduction of certain bad debts from taxable sales; violations.
- 374.375 - Reimbursement for collection of tax.
- 374.380 - Delivery of return; remittance.
- 374.385 - Reporting and payment periods.
- 374.388 - Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.
- 374.390 - Lease and rental receipts: Reporting; payment.
- 374.395 - Affixing and cancelling of revenue stamps.
- 374.400 - Extension of time for filing return and paying tax.
- SALES TAX
- 374.110 - Imposition and rate.
- 374.111 - Additional amount. [Effective through June 30, 2011.]
- 374.115 - Method of collection.
- 374.120 - of assumption or absorption of tax by retailer unlawful; penalty.
- 374.125 - Display of tax separately from price.
- 374.128 - Provisions required in certain purchasing contracts of State or political subdivision.
- 374.130 - Registration or permit required to engage in or conduct business as seller; application for permit.
- 374.135 - Fee for permit.
- 374.140 - Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.
- 374.145 - Fee for reinstatement of suspended or revoked permit.
- 374.150 - Revocation or suspension of permit: Procedure; limitation on issuance of new permit.
- 374.160 - Presumption of taxability; purchase for resale; sale by drop shipment.
- 374.170 - Form and contents of resale certificate.
- 374.175 - Liability of purchaser who gives and seller who takes resale certificate.
- 374.180 - Improper use of resale certificate; penalty.
- SECURITY
- USE TAX
- 374.190 - Imposition and rate.
- 374.191 - Additional amount. [Effective through June 30, 2011.]
- 374.195 - Liability for tax; extinguishment of liability.
- 374.200 - Collection by retailer; purchaser’s receipt.
- 374.205 - Tax as debt to county.
- 374.210 - Advertisement of assumption or absorption of tax by retailer unlawful.
- 374.215 - Tax must be displayed separately from price.
- 374.220 - Unlawful acts.
- 374.225 - Registration of retailers.
- 374.230 - Presumption of purchase for use; purchase for resale; sale by drop shipment.
- 374.240 - Form and contents of resale certificate.
- 374.245 - Liability of purchaser giving resale certificate for use of article bought for resale.
- 374.250 - Resale certificate: Commingled fungible goods.
- 374.255 - Presumption of purchase for use in this State.
- 374.260 - Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- 374.263 - Presumption that certain property delivered outside this State was not purchased for use in this State.