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Local School Support Tax Law

Nevada · Local School Support Tax · §§ 374.010 to 374.815 · 159 sections

Overview

The Local School Support Tax Law imposes a sales and use tax on retail sales, storage, and use of tangible personal property within Nevada's counties, defining the transactions, property, and persons subject to the tax. It sets the rate and requires retailers to collect the tax from purchasers, display it separately from the sales price, and register with the state, while treating unpaid amounts as a debt owed to the county. The act also establishes a resale certificate system governing exempt purchases for resale — including the form of the certificate and the respective liabilities of the buyer who issues it and the seller who accepts it — and makes certain conduct unlawful, such as advertising that the retailer will absorb or assume the tax or misusing a resale certificate.

Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.

In the courts

Sections of this act have been cited in 14 court decisions.

Most-cited authority: 1 Nev. 877 - Nevada Tax Commission v. Nevada Cement Co.

Sections covered

  • NRS 374.010Short title1 cite
  • NRS 374.015Legislative finding and declaration
  • NRS 374.020Definitions
  • 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
  • NRS 374.110Imposition and rate1 cite
  • NRS 374.111Additional amount
  • NRS 374.115Method of collection
  • NRS 374.120Advertisement of assumption or absorption of tax by retailer unlawful; penalty
  • NRS 374.125Display of tax separately from price
  • NRS 374.128Provisions required in certain purchasing contracts of State or political subdivision
  • NRS 374.160Presumption of taxability; purchase for resale; sale by drop shipment
  • NRS 374.170Form and contents of resale certificate
  • NRS 374.175Liability of purchaser who gives and seller who takes resale certificate
  • NRS 374.180Improper use of resale certificate; penalty
  • NRS 374.185Resale certificate: Commingled fungible goods
  • NRS 374.190Imposition and rate2 cites
  • NRS 374.191Additional amount
  • NRS 374.195Liability for tax; extinguishment of liability
  • NRS 374.200Collection by retailer; purchaser’s receipt
  • NRS 374.205Tax as debt to county
  • NRS 374.210Advertisement of assumption or absorption of tax by retailer unlawful
  • NRS 374.215Tax must be displayed separately from price
  • NRS 374.220Unlawful acts
  • NRS 374.225Registration of retailers
  • NRS 374.230Presumption of purchase for use; purchase for resale; sale by drop shipment
  • NRS 374.240Form and contents of resale certificate
  • NRS 374.245Liability of purchaser giving resale certificate for use of article bought for resale
  • NRS 374.250Resale certificate: Commingled fungible goods
  • NRS 374.255Presumption of purchase for use in this State
  • NRS 374.260Presumption that property delivered outside this State to certain purchasers was purchased for use in this State
  • NRS 374.263Presumption that certain property delivered outside this State was not purchased for use in this State1 cite
  • NRS 374.265“Exempted from the taxes imposed by this chapter” defined
  • NRS 374.270Constitutional and statutory exemptions
  • NRS 374.275Proceeds of mines1 cite
  • NRS 374.280Fuel used to propel motor vehicle
  • NRS 374.285Animals and plants intended for human consumption; feed; fertilizer
  • NRS 374.2861Farm machinery and equipment
  • NRS 374.2865Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment
  • NRS 374.287Prosthetic 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 374.289Food for human consumption1 cite
  • NRS 374.2892Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer
  • NRS 374.290Meals and food products sold to students or teachers by school, organization of students or parent-teacher association
  • NRS 374.292Textbooks sold within Nevada System of Higher Education
  • NRS 374.295Containers
  • NRS 374.300Gas, electricity and water
  • NRS 374.305Domestic fuels1 cite
  • NRS 374.310Personal property used for performance of certain contracts on public works
  • NRS 374.315Personal property used for performance of certain written contracts
  • NRS 374.320Newspapers
  • NRS 374.321Manufactured homes and mobile homes
  • NRS 374.325Occasional sales
  • NRS 374.330Personal property sold to United States, State or political subdivision
  • NRS 374.3305Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes
  • NRS 374.3306Requirements for organization created for religious, charitable or educational purposes
  • NRS 374.331Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization
  • NRS 374.335Sale to common carrier
  • NRS 374.340Property shipped outside State pursuant to sales contract
  • NRS 374.345Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity1 cite
  • NRS 374.350Use tax: Property on which sales tax paid
  • NRS 374.352Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim
  • NRS 374.353Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons to nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption
  • NRS 374.355Liability of purchaser who uses property declared exempt for purpose not exempt
  • NRS 374.356Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.]
  • NRS 374.357Abatement for eligible machinery or equipment used by certain new or expanded businesses1 cite
  • NRS 374.358Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]
  • NRS 374.359Taxes collected to be held in separate account
  • NRS 374.360Date tax due
  • NRS 374.365Return: Filing requirements; combination with certain returns; signatures
  • NRS 374.370Contents of return; violations
  • NRS 374.371Computation of amount of taxes due
  • NRS 374.373Deduction of certain bad debts from taxable sales; violations
  • NRS 374.375Reimbursement for collection of tax
  • NRS 374.380Delivery of return; remittance
  • NRS 374.385Reporting and payment periods
  • NRS 374.388Presumption of payment: Certificate of title for used manufactured home or used mobile home
  • NRS 374.390Lease and rental receipts: Reporting; payment
  • NRS 374.395Affixing and cancelling of revenue stamps
  • NRS 374.400Extension of time for filing return and paying tax
  • NRS 374.402Deferral of payment of tax on certain sales of eligible property
  • NRS 374.515Authority of Department; amount; sales; return of surplus
  • NRS 374.635Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser
  • NRS 374.640Limitations on claims for refund or credit2 cites
  • NRS 374.643Credit or refund of tax for business within zone for economic development
  • NRS 374.645Credit or refund for use tax: Reimbursement of vendor for sales tax
  • NRS 374.650Form and contents of claim for credit or refund
  • NRS 374.655Failure to file claim constitutes waiver
  • NRS 374.660Service of notice of disallowance of claim
  • NRS 374.665Payment of interest on overpayments
  • NRS 374.670Disallowance of interest
  • NRS 374.675Injunction or other process to prevent collection of tax prohibited
  • NRS 374.680Action for refund: Claim as condition precedent2 cites
  • NRS 374.685Action for refund: Time to sue; venue of action; waiver
  • NRS 374.690Right of appeal on failure of Department to mail notice of action on claim
  • NRS 374.695Judgment for plaintiff: Credits; refund of balance
  • NRS 374.700Allowance of interest
  • NRS 374.705Standing to recover
  • NRS 374.710Recovery of erroneous refunds: Action; jurisdiction and venue
  • NRS 374.715District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP
  • NRS 374.720Cancellation of illegal determination: Procedure; limitation
  • NRS 374.723Application of chapter 360B
  • NRS 374.724Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms
  • NRS 374.7243Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms
  • NRS 374.7247Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms
  • NRS 374.725Enforcement by Department; adoption of regulations
  • NRS 374.726Application of use tax to certain property acquired free of charge at convention, trade show or other public event
  • NRS 374.7261Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]
  • NRS 374.7273Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels
  • NRS 374.7275Calculation of tax imposed on retail sale of large appliances
  • NRS 374.7285Application of NRS 374.330
  • NRS 374.7286Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.]
  • NRS 374.729Application of NRS 374.330
  • NRS 374.731Application of NRS 374.330
  • NRS 374.7315Application of NRS 374.3305
  • NRS 374.732Taxation of photographers: Furnishing of proofs considered to be rendition of service
  • NRS 374.733Circumstances under which veterinarian is considered consumer of tangible personal property
  • NRS 374.734“Feminine hygiene products” construed. [Effective through December 31, 2028.]
  • NRS 374.7345Diaper” construed. [Effective January 1, 2025, through December 31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election.]
  • NRS 374.735Employment of accountants, investigators and other persons; delegation of authority
  • NRS 374.738Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State
  • NRS 374.739Certain broadcasting activities not taxable transactions
  • NRS 374.740Records to be kept by sellers, retailers and others
  • NRS 374.745Examination of records; investigation of business
  • NRS 374.750Reports for administering use tax: Filing; contents
  • NRS 374.751Definitions
  • NRS 374.752“Affiliate” defined
  • NRS 374.753“Marketplace facilitator” defined
  • NRS 374.754“Marketplace seller” defined
  • NRS 374.756Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms
  • NRS 374.757Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator
  • NRS 374.758Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms
  • NRS 374.759Civil actions; immunity; remedies
  • NRS 374.760Failure to make return or furnish data
  • NRS 374.765False or fraudulent return
  • NRS 374.770Other violations of chapter
  • NRS 374.775Statute of limitations
  • NRS 374.780Application of doctrine of res judicata
  • NRS 374.785Sales and Use Tax Account: Remittances; deposits; transfers
  • NRS 374.790Remedies of county are cumulative
  • NRS 374.795Department’s authority to act for counties
  • NRS 374.800Indian reservations and colonies: Imposition and collection of sales tax
  • NRS 374.805Indian reservations and colonies: Restriction on collection of tax by Department
  • NRS 374.810Rights of Indians not abridged
  • NRS 374.815Strict construction of certain provisions of chapter

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