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Nevada Chapter 372 — Sales and Use Taxes

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  • 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
  • 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 372.155— 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
  • 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 state 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
  • 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 372.282— Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment
  • NRS 372.283— Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers. [Effective through December 31, 2028.]
  • NRS 372.284— 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 372.320— 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 372.327— 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; Department required to provide explanation of reasons nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption
  • NRS 372.350— Liability of purchaser who uses property declared exempt for purpose not exempt
  • 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 title 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
  • NRS 372.510— Authority of Department; amount; sales; return of surplus
  • 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
  • NRS 372.723— Application of chapter 360B
  • NRS 372.724— Applicability to certain retailers; construction of certain terms
  • NRS 372.725— Enforcement by Department; adoption of regulations
  • 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
  • NRS 372.746— Definitions
  • NRS 372.747— “Affiliate” defined
  • NRS 372.748— “Marketplace facilitator” defined
  • NRS 372.749— “Marketplace seller” defined
  • NRS 372.751— Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms
  • NRS 372.752— Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator
  • NRS 372.753— Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms
  • NRS 372.754— Civil actions; immunity; remedies
  • 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
  • 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
  • NRS 372.3261— Requirements for organization created for religious, charitable or educational purposes
  • NRS 372.7243— Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms
  • NRS 372.7247— Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms
  • NRS 372.7261— Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]
  • 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 372.7273— 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
  • NRS 372.7282— Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.]
  • NRS 372.7283— Application of NRS 372.325
  • NRS 372.7285— Application of NRS 372.325
  • NRS 372.7287— Application of NRS 372.326
  • NRS 372.7293— Circumstances under which veterinarian is considered consumer of tangible personal property
  • NRS 372.7297— “Feminine hygiene product” construed. [Effective through December 31, 2028.]
  • NRS 372.7299— Diaper” construed. [Effective January 1, 2025, through December 31, 2050.]