[Rev. 2/10/2015 5:12:40
PM--2014R2]
CHAPTER 372 - SALES AND USE TAXES
(This chapter includes sections 1 to 21, inclusive,
34 to 38, inclusive, and 48 to 67.1, inclusive, of the Sales and Use Tax Act
enacted as chapter 397, Statutes of Nevada 1955, at pages 762 to 766,
inclusive, 769 and 771 to 773, inclusive, respectively. The Sales and Use Tax
Act was submitted to and approved by referendum at the general election in
1956, and therefore is not subject to legislative amendment or repeal. The
other sections of the Sales and Use Tax Act, sections 22 to 33, inclusive, 39
to 47.1, inclusive, and 68 to 153.2, inclusive, were repealed by referendum at
a special election on June 5, 1979. Inclusion of the unrepealed sections of the
Sales and Use Tax Act in this chapter of NRS is in the interest of uniformity
and pursuant to the provisions of subsection 3 of section 4 of chapter 2,
Statutes of Nevada 1957, which reads: “The incorporation of initiated or
referred measures is not to be deemed a legislative reenactment or amendment
thereof, but only a mechanical inclusion thereof into the Nevada Revised
Statutes.” Citations of those sections should be made to the Sales and Use Tax
Act as contained in chapter 397, Statutes of Nevada 1955, rather than to the
sections of chapter 372 of NRS.)
GENERAL PROVISIONS
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.
SALES TAX
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 372.125 Registration
or permit required to engage in or conduct business as seller; application for
permit.
NRS 372.130 Fee
for permit.
NRS 372.135 Issuance,
assignability and display of permit; explanation of liability for collection
and payment of taxes.
NRS 372.140 Fee
for reinstatement of suspended or revoked permit.
NRS 372.145 Revocation
or suspension of permit: Procedure; limitation on issuance of new permit.
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.
USE TAX
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 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.
EXEMPTIONS
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 372.283 Prosthetic
devices, orthotic appliances and certain supports and casts; appliances and
supplies relating to ostomy; products for hemodialysis; medicine.
NRS 372.284 Food
for human consumption.
NRS 372.2841 Basis
for determining exemption of 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 372.317 Aircraft
and major components of aircraft.
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 372.3261 Requirements
for 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.
NRS 372.350 Liability
of purchaser who uses property declared exempt for purpose not exempt.
RETURNS AND PAYMENTS
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 ownership 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.
SECURITY
NRS 372.510 Authority
of Department; amount; sales; return of surplus.
OVERPAYMENTS AND REFUNDS
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.
ADMINISTRATION
NRS 372.723 Application
of chapter 360B of NRS.
NRS 372.724 Applicability
to certain retailers; construction of certain terms.
NRS 372.725 Enforcement
by Department; adoption of regulations.
NRS 372.726 Application
of exemption for aircraft and major components of aircraft.
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 372.727 Calculation
of tax imposed on use or other consumption of meals provided by employer to
employees. [Repealed.]
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 to sale of property to certain
members of Nevada National Guard and their families.
NRS 372.7282 Claim
of exemption by certain members of Nevada National Guard and their families.
NRS 372.7283 Application
of NRS 372.325 to transfer of property pursuant to
certain agreements and to transfer of motor vehicle.
NRS 372.7285 Application
of NRS 372.325 to sale of certain medical devices
to governmental entities.
NRS 372.7287 Application
of NRS 372.326 to transfer of motor vehicle.
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.
PENALTIES
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.
MISCELLANEOUS PROVISIONS
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.
_________
_________
(This chapter includes sections 1 to 21, inclusive, 34
to 38, inclusive, and 48 to 67.1, inclusive, of the Sales and Use Tax Act enacted
as chapter 397, Statutes of Nevada 1955, at pages 762 to 766, inclusive, 769
and 771 to 773, inclusive, respectively. The Sales and Use Tax Act was
submitted to and approved by referendum at the general election in 1956, and
therefore is not subject to legislative amendment or repeal. The other sections
of the Sales and Use Tax Act, sections 22 to 33, inclusive, 39 to 47.1,
inclusive, and 68 to 153.2, inclusive, were repealed by referendum at a special
election on June 5, 1979. Inclusion of the unrepealed sections of the Sales and
Use Tax Act in this chapter of NRS is in the interest of uniformity and
pursuant to the provisions of subsection 3 of section 4 of chapter 2, Statutes
of Nevada 1957, which reads: “The incorporation of initiated or referred measures
is not to be deemed a legislative reenactment or amendment thereof, but only a
mechanical inclusion thereof into the Nevada Revised Statutes.” Citations of
those sections should be made to the Sales and Use Tax Act as contained in
chapter 397, Statutes of Nevada 1955, rather than to the sections of chapter 372 of NRS.)
GENERAL PROVISIONS
NRS 372.010 Short title. This
chapter is known and may be cited as the Sales and Use Tax Act.
[1:397:1955]
NRS 372.015 Definitions. Except
where the context otherwise requires, the definitions given in NRS 372.020 to 372.102,
inclusive, govern the construction of this chapter.
[2:397:1955]
NRS 372.020 “Business” defined. “Business”
includes any activity engaged in by any person or caused to be engaged in by
him with the object of gain, benefit or advantage, either direct or indirect.
[13:397:1955]
NRS 372.025 “Gross receipts” defined.
1. “Gross receipts” means the total amount
of the sale or lease or rental price, as the case may be, of the retail sales
of retailers, valued in money, whether received in money or otherwise, without
any deduction on account of any of the following:
(a) The cost of the property sold. However, in
accordance with such rules and regulations as the Tax Commission may prescribe,
a deduction may be taken if the retailer has purchased property for some other
purpose than resale, has reimbursed his vendor for tax which the vendor is
required to pay to the State or has paid the use tax with respect to the
property, and has resold the property before making any use of the property
other than retention, demonstration or display while holding it for sale in the
regular course of business. If such a deduction is taken by the retailer, no
refund or credit will be allowed to his vendor with respect to the sale of the
property.
(b) The cost of the materials used, labor or
service cost, interest paid, losses or any other expense.
(c) The cost of transportation of the property
before its sale to the purchaser.
2. The total amount of the sale or lease
or rental price includes all of the following:
(a) Any services that are a part of the sale.
(b) All receipts, cash, credits and property of
any kind.
(c) Any amount for which credit is allowed by the
seller to the purchaser.
3. “Gross receipts” does not include any
of the following:
(a) Cash discounts allowed and taken on sales.
(b) The sale price of property returned by
customers when the full sale price is refunded either in cash or credit, but
this exclusion does not apply in any instance when the customer, in order to
obtain the refund, is required to purchase other property at a price greater
than the amount charged for the property that is returned.
(c) The price received for labor or services used
in installing or applying the property sold.
(d) The amount of any tax, not including any
manufacturers’ or importers’ excise tax, imposed by the United States upon or
with respect to retail sales, whether imposed upon the retailer or the
consumer.
(e) The amount of any allowance against the
selling price given by a retailer for the value of a used vehicle which is
taken in trade on the purchase of another vehicle.
4. For purposes of the sales tax, if the
retailers establish to the satisfaction of the Tax Commission that the sales
tax has been added to the total amount of the sale price and has not been
absorbed by them, the total amount of the sale price shall be deemed to be the
amount received exclusive of the tax imposed.
[12:397:1955]—(Amended in 2006. Proposed by the 2005
Legislature; adopted by the people at the 2006 General Election, effective
January 1, 2007. See Statutes of Nevada 2005, p. 2494.)
NRS 372.030 “In this State” and “in the State” defined. “In this State” or “in the State” means within
the exterior limits of the State of Nevada and includes all territory within
these limits owned by or ceded to the United States of America.
[17:397:1955]
NRS 372.035 “Occasional sale” defined.
1. “Occasional sale” includes:
(a) A sale of property not held or used by a
seller in the course of an activity for which he is required to hold a seller’s
permit, provided such sale is not one of a series of sales sufficient in
number, scope and character to constitute an activity requiring the holding of
a seller’s permit.
(b) Any transfer of all or substantially all the
property held or used by a person in the course of such an activity when after
such transfer the real or ultimate ownership of such property is substantially
similar to that which existed before such transfer.
2. For the purposes of this section,
stockholders, bondholders, partners or other persons holding an interest in a
corporation or other entity are regarded as having the “real or ultimate
ownership” of the property of such corporation or other entity.
[18.1:397:1955]
NRS 372.040 “Person” defined. “Person”
includes any individual, firm, copartnership, joint venture, association, social
club, fraternal organization, corporation, estate, trust, business trust,
receiver, trustee, syndicate, cooperative, assignee, or any other group or
combination acting as a unit, but shall not include the United States, this
State or any agency thereof, or any city, county, district or other political
subdivision of this State.
[3:397:1955]
NRS 372.045 “Purchase” defined.
1. “Purchase” means any transfer, exchange
or barter, conditional or otherwise, in any manner or by any means whatsoever,
of tangible personal property for a consideration.
2. A transaction whereby the possession of
property is transferred but the seller retains the title as security for the
payment of the price is a purchase.
3. A transfer for a consideration of
tangible personal property which has been produced, fabricated or printed to
the special order of the customer, or of any publication, is also a purchase.
[10:397:1955]
NRS 372.050 “Retail sale” and “sale at retail” defined.
1. “Retail sale” or “sale at retail” means
a sale for any purpose other than resale in the regular course of business of
tangible personal property.
2. The delivery in this State of tangible
personal property by an owner or former owner thereof or by a factor, or agent
of such owner, former owner or factor, if the delivery is to a consumer or
person for redelivery to a consumer, pursuant to a retail sale made by a
retailer not engaged in business in this State, is a retail sale in this State
by the person making the delivery. He shall include the retail selling price of
the property in his gross receipts.
[6:397:1955]
NRS 372.055 “Retailer” defined.
1. “Retailer” includes:
(a) Every seller who makes any retail sale or
sales of tangible personal property, and every person engaged in the business
of making retail sales at auction of tangible personal property owned by the
person or others.
(b) Every person engaged in the business of
making sales for storage, use or other consumption or in the business of making
sales at auction of tangible personal property owned by the person or others
for storage, use or other consumption.
(c) Every person making more than two retail
sales of tangible personal property during any 12-month period, including sales
made in the capacity of assignee for the benefit of creditors, or receiver or
trustee in bankruptcy.
2. When the Tax Commission determines that
it is necessary for the efficient administration of this chapter to regard any
salesmen, representatives, peddlers or canvassers as the agents of the dealers,
distributors, supervisors or employers under whom they operate or from whom
they obtain the tangible personal property sold by them, irrespective of
whether they are making sales on their own behalf or on behalf of such dealers,
distributors, supervisors or employers, the Tax Commission may so regard them
and may regard the dealers, distributors, supervisors or employers as retailers
for purposes of this chapter.
3. A licensed optometrist or physician and
surgeon is a consumer of, and shall not be considered, a retailer within the
provisions of this chapter, with respect to the ophthalmic materials used or
furnished by him in the performance of his professional services in the
diagnosis, treatment or correction of conditions of the human eye, including
the adaptation of lenses or frames for the aid thereof.
[15:397:1955]
NRS 372.060 “Sale” defined.
1. “Sale” means and includes any transfer
of title or possession, exchange, barter, lease or rental, conditional or
otherwise, in any manner or by any means whatsoever, of tangible personal
property for a consideration.
2. “Transfer of possession,” “lease,” or
“rental” includes only transactions found by the Tax Commission to be in lieu
of a transfer of title, exchange or barter.
3. “Sale” includes:
(a) The producing, fabricating, processing,
printing or imprinting of tangible personal property for a consideration for
consumers who furnish, either directly or indirectly, the materials used in the
producing, fabricating, processing, printing or imprinting.
(b) The furnishing and distributing of tangible
personal property for a consideration by social clubs and fraternal
organizations to their members or others.
(c) The furnishing, preparing, or serving for a
consideration of food, meals or drinks.
(d) A transaction whereby the possession of
property is transferred but the seller retains the title as security for the
payment of the price.
(e) A transfer for a consideration of the title
or possession of tangible personal property which has been produced, fabricated
or printed to the special order of the customer, or of any publication.
[5:397:1955]
NRS 372.065 “Sales price” defined.
1. “Sales price” means the total amount
for which tangible property is sold, valued in money, whether paid in money or
otherwise, without any deduction on account of any of the following:
(a) The cost of the property sold.
(b) The cost of materials used, labor or service
cost, interest charged, losses, or any other expenses.
(c) The cost of transportation of the property
before its purchase.
2. The total amount for which property is
sold includes all of the following:
(a) Any services that are a part of the sale.
(b) Any amount for which credit is given to the
purchaser by the seller.
3. “Sales price” does not include any of
the following:
(a) Cash discounts allowed and taken on sales.
(b) The amount charged for property returned by
customers when the entire amount charged therefor is refunded either in cash or
credit, except that this exclusion does not apply in any instance when the
customer, in order to obtain the refund, is required to purchase other property
at a price greater than the amount charged for the property that is returned.
(c) The amount charged for labor or services
rendered in installing or applying the property sold.
(d) The amount of any tax, not including any
manufacturers’ or importers’ excise tax, imposed by the United States upon or
with respect to retail sales, whether imposed upon the retailer or the
consumer.
(e) The amount of any allowance against the
selling price given by a retailer for the value of a used vehicle which is
taken in trade on the purchase of another vehicle.
[11:397:1955]—(Amended in 2006. Proposed by the 2005
Legislature; adopted by the people at the 2006 General Election, effective
January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
NRS 372.070 “Seller” defined. “Seller”
includes every person engaged in the business of selling tangible personal
property of a kind, the gross receipts from the retail sale of which are
required to be included in the measure of the sales tax.
[14:397:1955]
NRS 372.075 “Storage” defined. “Storage”
includes any keeping or retention in this State for any purpose except sale in
the regular course of business or subsequent use solely outside this State of
tangible personal property purchased from a retailer.
[7:397:1955]
NRS 372.080 “Storage” and “use”: Exclusion. “Storage”
and “use” do not include the keeping, retaining or exercising any right or
power over tangible personal property for the purpose of subsequently
transporting it outside the State for use thereafter solely outside the State,
or for the purpose of being processed, fabricated or manufactured into,
attached to, or incorporated into, other tangible personal property to be
transported outside the State and thereafter used solely outside the State.
[9:397:1955]
NRS 372.085 “Tangible personal property” defined. “Tangible
personal property” means personal property which may be seen, weighed,
measured, felt or touched, or which is in any other manner perceptible to the
senses.
[16:397:1955]
NRS 372.090 “Tax Commission” defined. “Tax
Commission” means the Nevada Tax Commission.
[18:397:1955]
NRS 372.095 “Taxpayer” defined. “Taxpayer”
means any person liable for tax under this chapter.
[4:397:1955]
NRS 372.102 “Vehicle” defined. “Vehicle”
has the meaning ascribed to it in NRS
482.135.
[18.2:397:1955]—(Added in 2006. Proposed by the 2005
Legislature; adopted by the people at the 2006 General Election, effective
January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
SALES TAX
NRS 372.105 Imposition and rate. For
the privilege of selling tangible personal property at retail a tax is hereby
imposed upon all retailers at the rate of 2 percent of the gross receipts of
any retailer from the sale of all tangible personal property sold at retail in
this State on or after July 1, 1955.
[19:397:1955]
NRS 372.110 Method of collection. The
tax hereby imposed shall be collected by the retailer from the consumer insofar
as it can be done.
[20:397:1955]
NRS 372.115 Advertisement of assumption or absorption of tax by retailer
unlawful; penalty.
1. It is unlawful for any retailer to
advertise or hold out or state to the public or to any customer, directly or
indirectly, that the tax or any part thereof will be assumed or absorbed by the
retailer or that it will not be added to the selling price of the property sold
or that if added it or any part thereof will be refunded.
2. Any person violating any provision of
this section is guilty of a misdemeanor.
[21:397:1955]
NRS 372.120 Display of tax separately from price. The
Department may by regulation provide that the amount collected by the retailer
from the consumer in reimbursement of the tax be displayed separately from the
list price, the price advertised in the premises, the marked price, or other
price on the sales check or other proof of sale.
(Added to NRS by 1979, 412)
NRS 372.123 Provisions required in certain purchasing contracts of State or
political subdivision.
1. If the State or a political subdivision
of the State enters into a contract pursuant to chapter
332 or 333 of NRS on or after June 5,
2001, with a person who:
(a) Sells tangible personal property in this
State; and
(b) Has not obtained a permit pursuant to NRS 372.125 or registered pursuant to NRS 360B.200,
Ê the contract
must include a provision requiring the person to obtain a permit pursuant to NRS 372.125 or to register pursuant to NRS 360B.200, and to collect and pay the
taxes imposed pursuant to this chapter on the sale of tangible personal property
in this State. For the purposes of a permit obtained pursuant to NRS 372.125, the person shall be deemed to have a
single place of business in this State.
2. The Department may require a state
agency or local government to submit such documentation as is necessary to
ensure compliance with this section.
(Added to NRS by 2001, 1714; A 2003, 2364; 2005, 1778)
NRS 372.125 Registration or permit required to engage in or conduct business
as seller; application for permit.
1. Every person desiring to engage in or
conduct business as a seller within this State must:
(a) Register with the Department pursuant to NRS 360B.200; or
(b) File with the Department an application for a
permit for each place of business.
2. Every application for a permit must:
(a) Be made upon a form prescribed by the
Department.
(b) Set forth the name under which the applicant
transacts or intends to transact business and the location of the applicant’s
place or places of business.
(c) Set forth any other information which the
Department may require.
(d) Be signed by:
(1) The owner if he or she is a natural
person;
(2) A member or partner if the seller is
an association or partnership; or
(3) An executive officer or some person
specifically authorized to sign the application if the seller is a corporation.
Written evidence of the signer’s authority must be attached to the application.
(Added to NRS by 1979, 412; A 2003, 2364; 2005, 1778; 2007, 2309)
NRS 372.130 Fee for permit. At
the time of making an application for a permit pursuant to NRS 372.125, the applicant must pay to the Department
a fee of $5 for each permit.
(Added to NRS by 1979, 412; A 2003, 20th
Special Session, 20; 2007, 2310)
NRS 372.135 Issuance, assignability and display of permit; explanation of
liability for collection and payment of taxes.
1. Except as otherwise provided in NRS 360.205 and 372.145,
after compliance with NRS 372.125, 372.130 and 372.510 by an
applicant for a permit, the Department shall:
(a) Grant and issue to the applicant a separate
permit for each place of business within the State.
(b) Provide the applicant with a full, written
explanation of the liability of the applicant for the collection and payment of
the taxes imposed by this chapter. The explanation required by this paragraph:
(1) Must include the procedures for the
collection and payment of the taxes that are specifically applicable to the
type of business conducted by the applicant, including, without limitation and
when appropriate:
(I) An explanation of the
circumstances under which a service provided by the applicant is taxable;
(II) The procedures for
administering exemptions; and
(III) The circumstances under which
charges for freight are taxable.
(2) Is in addition to, and not in lieu of,
the instructions and information required to be provided by NRS 360.2925.
2. A permit is not assignable and is valid
only for the person in whose name it is issued and for the transaction of
business at the place designated on it. It must at all times be conspicuously
displayed at the place for which it is issued.
(Added to NRS by 1979, 412; A 1999, 2494; 2005, 295; 2007, 2310)
NRS 372.140 Fee for reinstatement of suspended or revoked permit. A seller whose permit has been previously
suspended or revoked must pay the Department a fee of $5 for the renewal or
issuance of a permit.
(Added to NRS by 1979, 413; A 2003, 20th
Special Session, 20)
NRS 372.145 Revocation or suspension of permit: Procedure; limitation on
issuance of new permit.
1. Whenever any person fails to comply
with any provision of this chapter relating to the sales tax or any regulation
of the Department relating to the sales tax prescribed and adopted under this
chapter, the Department, after a hearing of which the person was given prior
notice of at least 10 days in writing specifying the time and place of the
hearing and requiring the person to show cause why his or her permit or permits
should not be revoked, may revoke or suspend any one or more of the permits
held by the person.
2. The Department shall give to the person
written notice of the suspension or revocation of any of his or her permits.
3. The notices may be served personally or
by mail in the manner prescribed for service of notice of a deficiency
determination.
4. The Department may not issue a new
permit after the revocation of a permit unless it is satisfied that the former
holder of the permit will comply with the provisions of this chapter relating
to the sales tax and the regulations of the Department.
(Added to NRS by 1979, 413; A 1981, 144; 1985, 282)
NRS 372.155 Presumption of taxability; purchase for resale; sale by drop
shipment.
1. For the purpose of the proper
administration of this chapter and to prevent evasion of the sales tax, it is
presumed that all gross receipts are subject to the tax until the contrary is
established. The burden of proving that a sale of tangible personal property is
not a sale at retail is upon the person who makes the sale unless the person
takes from the purchaser a certificate to the effect that the property is
purchased for resale and the purchaser:
(a) Is engaged in the business of selling
tangible personal property;
(b) Is registered pursuant to NRS 360B.200 or holds a permit issued
pursuant to NRS 372.135; and
(c) At the time of purchasing the property,
intends to sell it in the regular course of business or is unable to ascertain
at the time of purchase whether the property will be sold or will be used for
some other purpose.
2. If a sale of tangible personal property
is transacted by drop shipment, the third-party vendor is relieved of the
burden of proving that the sale is not a sale at retail if:
(a) The third-party vendor:
(1) Takes from his or her customer a
certificate to the effect that the property is purchased for resale; or
(2) Obtains any other evidence acceptable
to the Department that the property is purchased for resale; and
(b) His or her customer:
(1) Is engaged in the business of selling
tangible personal property; and
(2) Is selling the property in the regular
course of business.
(Added to NRS by 1979, 413; A 2007, 2310; 2011, 2755)
NRS 372.165 Form and contents of resale certificate. A resale certificate must:
1. Be substantially in such form and
include such information as the Department may prescribe; and
2. Unless submitted in electronic form, be
signed by the purchaser.
(Added to NRS by 1979, 413; A 2003, 2365; 2005, 1778; 2007, 2311)
NRS 372.170 Liability of purchaser who gives and seller who takes resale
certificate.
1. If a purchaser who gives a resale
certificate makes any use of the property other than retention, demonstration
or display while holding it for sale in the regular course of business:
(a) The use is taxable to the purchaser as of the
time the property is first so used by him or her, and the sales price of the
property to the purchaser is the measure of the tax. If the sole use of the
property other than retention, demonstration or display in the regular course
of business is the rental of the property while holding it for sale, the
purchaser may elect to include in his or her gross receipts the amount of the
rental charged rather than the sales price of the property to him or her.
(b) The seller is liable for the sales tax with
respect to the sale of the property to the purchaser only if:
(1) There is an unsatisfied use tax
liability pursuant to paragraph (a); and
(2) The seller fraudulently failed to
collect the tax or solicited the purchaser to provide the resale certificate
unlawfully.
2. As used in this section, “seller”
includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a
seller who is registered pursuant to NRS
360B.200.
(Added to NRS by 1979, 413; A 2007, 2311)
NRS 372.175 Improper use of resale certificate; penalty. Any person who gives a resale certificate for
property which the person knows at the time of purchase is not to be resold by
the person in the regular course of business for the purpose of evading payment
to the seller of the amount of the tax applicable to the transaction is guilty
of a misdemeanor.
(Added to NRS by 1979, 414)
NRS 372.180 Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with
respect to the purchase of fungible goods and thereafter commingles these goods
with other fungible goods not so purchased but of such similarity that the identity
of the constituent goods in the commingled mass cannot be determined, sales
from the mass of commingled goods shall be deemed to be sales of the goods so
purchased until a quantity of commingled goods equal to the quantity of
purchased goods so commingled has been sold.
(Added to NRS by 1979, 414)
USE TAX
NRS 372.185 Imposition and rate.
1. An excise tax is hereby imposed on the
storage, use or other consumption in this State of tangible personal property
purchased from any retailer on or after July 1, 1955, for storage, use or other
consumption in this State at the rate of 2 percent of the sales price of the
property.
2. The tax is imposed with respect to all
property which was acquired out of state in a transaction that would have been
a taxable sale if it had occurred within this State.
[34:397:1955]—(Amended in 1986. Proposed by the 1985
Legislature; adopted by the people at the 1986 general election, effective
January 1, 1987. See Statutes of Nevada 1985, p. 1563.)
NRS 372.190 Liability for tax; extinguishment of liability. Every person storing, using or otherwise
consuming in this State tangible personal property purchased from a retailer is
liable for the tax. His liability is not extinguished until the tax has been
paid to this State, except that a receipt from a retailer maintaining a place
of business in this State or from a retailer who is authorized by the Tax
Commission, under such rules and regulations as it may prescribe, to collect
the tax and who is, for the purposes of this chapter relating to the use tax,
regarded as a retailer maintaining a place of business in this State, given to
the purchaser pursuant to NRS 372.195 is sufficient
to relieve the purchaser from further liability for the tax to which the
receipt refers.
[35:397:1955]
NRS 372.195 Collection by retailer; purchaser’s receipt. Every retailer maintaining a place of business
in this State and making sales of tangible personal property for storage, use
or other consumption in this State, not exempted under NRS
372.260 to 372.350, inclusive, shall, at the
time of making the sales or, if the storage, use or other consumption of the
tangible personal property is not then taxable hereunder, at the time the
storage, use or other consumption becomes taxable, collect the tax from the
purchaser and give to the purchaser a receipt therefor in the manner and form
prescribed by the Tax Commission.
[36:397:1955]
NRS 372.200 Tax as debt to State. The
tax required to be collected by the retailer constitutes a debt owed by the
retailer to this State.
[37:397:1955]
NRS 372.205 Advertisement of assumption or absorption of tax by retailer
unlawful. It is unlawful for any
retailer to advertise or hold out or state to the public or to any customer,
directly or indirectly, that the tax or any part thereof will be assumed or
absorbed by the retailer or that it will not be added to the selling price of
the property sold or that if added it or any part thereof will be refunded.
[38:397:1955]
NRS 372.210 Tax must be displayed separately from price. The tax required to be collected by the
retailer from the purchaser must be displayed separately from the list price,
the price advertised in the premises, the marked price, or other price on the
sales check or other proof of sales.
(Added to NRS by 1979, 414)
NRS 372.215 Unlawful acts. Any
person who violates section 36 or 38 of the Sales and Use Tax Act (chapter 397,
Statutes of Nevada 1955) or NRS 372.210 is guilty
of a misdemeanor.
(Added to NRS by 1979, 414)
NRS 372.220 Registration of retailers; registration of certain businesses
when obtaining business license.
1. Every retailer who sells tangible
personal property for storage, use or other consumption in this State shall
register with the Department and give:
(a) The name and address of all agents operating
in this State.
(b) The location of all distribution or sales
houses or offices or other places of business in this State.
(c) Such other information as the Department may
require.
2. Every business that purchases tangible
personal property for storage, use or other consumption in this State shall, at
the time the business obtains a business license pursuant to chapter 76 of NRS, register with the Department
on a form prescribed by the Department. As used in this section, “business” has
the meaning ascribed to it in NRS 76.020.
(Added to NRS by 1979, 414; A 2003, 20th
Special Session, 20; 2009, 2051)
NRS 372.225 Presumption of purchase for use; purchase for resale; sale by
drop shipment.
1. For the purpose of the proper
administration of this chapter and to prevent evasion of the use tax and the
duty to collect the use tax, it is presumed that tangible personal property
sold by any person for delivery in this State is sold for storage, use or other
consumption in this State until the contrary is established. The burden of
proving the contrary is upon the person who makes the sale unless the person
takes from the purchaser a certificate to the effect that the property is
purchased for resale and the purchaser:
(a) Is engaged in the business of selling
tangible personal property;
(b) Is registered pursuant to NRS 360B.200 or holds a permit issued
pursuant to NRS 372.135; and
(c) At the time of purchasing the property,
intends to sell it in the regular course of business or is unable to ascertain
at the time of purchase whether the property will be sold or will be used for
some other purpose.
2. If a sale of tangible personal property
is transacted by drop shipment, the third-party vendor is relieved of the
burden of proving that the property is sold for storage, use or other
consumption in this State if:
(a) The third-party vendor:
(1) Takes from his or her customer a
certificate to the effect that the property is purchased for resale; or
(2) Obtains any other evidence acceptable
to the Department that the property is purchased for resale; and
(b) His or her customer:
(1) Is engaged in the business of selling
tangible personal property; and
(2) Is selling the property in the regular
course of business.
(Added to NRS by 1979, 414; A 2007, 2311; 2011, 2756)
NRS 372.235 Form and contents of resale certificate. A resale certificate must:
1. Be substantially in such form and
include such information as the Department may prescribe; and
2. Unless submitted in electronic form, be
signed by the purchaser.
(Added to NRS by 1979, 415; A 2003, 2365; 2005, 1778; 2007, 2312)
NRS 372.240 Liability of purchaser giving resale certificate: Use of article
bought for resale. If a purchaser
who gives a certificate makes any storage or use of the property other than
retention, demonstration or display while holding it for sale in the regular
course of business, the storage or use is taxable as of the time the property
is first so stored or used. If the sole use of the property, other than retention,
demonstration or display in the regular course of business, is the rental of
the property while holding it for sale, the purchaser may elect to pay the tax
on the use measured by the amount of the rental charged rather than the sales
price of the property to him or her.
(Added to NRS by 1979, 415)
NRS 372.245 Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with
respect to the purchase of fungible goods and thereafter commingles these goods
with other fungible goods not so purchased but of such similarity that the
identity of the constituent goods in the commingled mass cannot be determined,
sales from the mass of commingled goods shall be deemed to be sales of the
goods so purchased until a quantity of commingled goods equal to the quantity
of purchased goods so commingled has been sold.
(Added to NRS by 1979, 415)
NRS 372.250 Presumption of purchase for use in this State. It is presumed that tangible personal property
shipped or brought to this State by the purchaser on or after July 1, 1979, was
purchased from a retailer on or after July 1, 1979, for storage, use or other
consumption in this State.
(Added to NRS by 1979, 415)
NRS 372.255 Presumption that property delivered outside this State to
certain purchasers was purchased for use in this State.
1. Except as otherwise provided in NRS 372.258, on and after July 1, 1979, it is presumed
that tangible personal property delivered outside this State to a purchaser
known by the retailer to be a resident of this State was purchased from a
retailer for storage, use or other consumption in this State and stored, used or
otherwise consumed in this State.
2. This presumption may be controverted
by:
(a) A statement in writing, signed by the
purchaser or his or her authorized representative, and retained by the vendor,
that the property was purchased for use at a designated point or points outside
this State.
(b) Other evidence satisfactory to the Department
that the property was not purchased for storage, use or other consumption in
this State.
(Added to NRS by 1979, 415; A 1999, 943)
NRS 372.258 Presumption that certain property delivered outside this State
was not purchased for use in this State.
1. It is presumed that tangible personal
property delivered outside this State to a purchaser was not purchased from a
retailer for storage, use or other consumption in this State if the property:
(a) Was first used in interstate or foreign
commerce outside this State; and
(b) Is used continuously in interstate or foreign
commerce, but not exclusively in this State, for at least 12 months after the
date that the property was first used pursuant to paragraph (a).
2. As used in this section:
(a) “Interstate or foreign commerce” means the
transportation of passengers or property between:
(1) A point in one state and a point in:
(I) Another state;
(II) A possession or territory of
the United States; or
(III) A foreign country; or
(2) Points in the same state when such
transportation consists of one or more segments of transportation that
immediately follow movement of the property into the state from a point beyond
its borders or immediately precede movement of the property from within the
state to a point outside its borders.
(b) “State” includes the District of Columbia.
(Added to NRS by 1999, 943)
EXEMPTIONS
NRS 372.260 “Exempted from the taxes imposed by this chapter” defined. “Exempted from the taxes imposed by this
chapter,” as used in NRS 372.260 to 372.350, inclusive, means exempted from the
computation of the amount of taxes imposed.
[48:397:1955]
NRS 372.265 Constitutional and statutory exemptions. There are exempted from the taxes imposed by
this chapter the gross receipts from the sale of, and the storage, use or other
consumption in this State of, tangible personal property the gross receipts
from the sale of which, or the storage, use or other consumption of which, this
State is prohibited from taxing under the Constitution or laws of the United
States or under the Constitution of this State.
[49:397:1955]
NRS 372.270 Proceeds of mines. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale of, and the storage, use or other consumption in this State of, the
proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.
[52:397:1955]
NRS 372.275 Fuel used to propel motor vehicle. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale and distribution of, and the storage, use or other consumption in this
State of, any combustible gas, liquid or material of a kind used in an internal
or combustion or diesel engine for the generation of power to propel a motor
vehicle on the highways.
[55:397:1955]
NRS 372.280 Animals and plants intended for human consumption; feed;
fertilizer. There are exempted
from the taxes imposed by this chapter the gross receipts from sales of, and
the storage, use or other consumption of:
1. Any form of animal life of a kind the
products of which ordinarily constitute food for human consumption.
2. Feed for any form of animal life of a
kind the products of which ordinarily constitute food for human consumption or
are to be sold in the regular course of business.
3. Seeds and annual plants the products of
which ordinarily constitute food for human consumption or are to be sold in the
regular course of business.
4. Fertilizer to be applied to land the
products of which are to be used as food for human consumption or sold in the regular
course of business.
[56:397:1955]
NRS 372.281 Farm machinery and equipment.
1. There are exempted from the taxes
imposed by this Act the gross receipts from the sale, storage, use or other
consumption in a county of farm machinery and equipment.
2. As used in this section:
(a) “Farm machinery and equipment” means a farm
tractor, implement of husbandry, piece of equipment used for irrigation, or a
part used in the repair or maintenance of farm machinery and equipment. The
term does not include:
(1) A vehicle required to be registered
pursuant to the provisions of chapter 482 or 706 of NRS; or
(2) Machinery or equipment only
incidentally employed for agricultural purposes.
(b) “Farm tractor” means a motor vehicle designed
and used primarily for drawing an implement of husbandry.
(c) “Implement of husbandry” means a vehicle that
is designed, adapted or used for agricultural purposes, including, without
limitation, a plow, machine for mowing, hay baler, combine, piece of equipment
used to stack hay, till, harvest, handle agricultural commodities or apply
fertilizers, or other heavy, movable equipment designed, adapted or used for
agricultural purposes.
[55.5:397:1955]—(Added in 2006. Proposed by the 2005
Legislature; adopted by the people at the 2006 General Election, effective
January 1, 2007. See Statutes of Nevada 2005, p. 2493.)
NRS 372.283 Prosthetic devices, orthotic appliances and certain supports and
casts; appliances and supplies relating to ostomy; products for hemodialysis;
medicine.
1. There are exempted from the taxes
imposed by this act the gross receipts from sales and the storage, use or other
consumption of:
(a) Prosthetic devices, orthotic appliances and
ambulatory casts for human use, and other supports and casts if prescribed or
applied by a licensed provider of health care, within his scope of practice,
for human use.
(b) Appliances and supplies relating to an
ostomy.
(c) Products for hemodialysis.
(d) Medicines:
(1) Prescribed for the treatment of a
human being by a person authorized to prescribe medicines, and dispensed on a
prescription filled by a registered pharmacist in accordance with law;
(2) Furnished by a licensed physician,
dentist or podiatric physician to his own patient for the treatment of the
patient;
(3) Furnished by a hospital for treatment
of any person pursuant to the order of a licensed physician, dentist or
podiatric physician; or
(4) Sold to a licensed physician, dentist,
podiatric physician or hospital for the treatment of a human being.
2. As used in this section:
(a) “Medicine” means any substance or preparation
intended for use by external or internal application to the human body in the
diagnosis, cure, mitigation, treatment or prevention of disease or affliction
of the human body and which is commonly recognized as a substance or
preparation intended for such use. The term includes splints, bandages, pads,
compresses and dressings.
(b) “Medicine” does not include:
(1) Any auditory, ophthalmic or ocular
device or appliance.
(2) Articles which are in the nature of
instruments, crutches, canes, devices or other mechanical, electronic, optical
or physical equipment.
(3) Any alcoholic beverage, except where
the alcohol merely provides a solution in the ordinary preparation of a
medicine.
(4) Braces or supports, other than those
prescribed or applied by a licensed provider of health care, within his scope
of practice, for human use.
3. Insulin furnished by a registered
pharmacist to a person for treatment of diabetes as directed by a physician
shall be deemed to be dispensed on a prescription within the meaning of this
section.
[56.1:397:1955]—(Added in 1970. Proposed by the 1969
Legislature; adopted by the people at the 1970 General Election, effective
January 1, 1971. See Statutes of Nevada 1969, p. 532. Amended in 1986. Proposed
by the 1985 Legislature; adopted by the people at the 1986 General Election,
effective January 1, 1987. See Statutes of Nevada 1985, p. 2028. Amended in
1996. Proposed by the 1995 Legislature; adopted by the people at the 1996
General Election, effective January 1, 1997. See Statutes of Nevada 1995, p.
1007.)
NRS 372.284 Food for human consumption.
1. There are exempted from the taxes
imposed by this chapter the gross receipts from sales and the storage, use or
other consumption of food for human consumption.
2. “Food for human consumption” does not
include:
(a) Alcoholic beverages.
(b) Pet foods.
(c) Tonics and vitamins.
(d) Prepared food intended for immediate
consumption.
[56.2:397:1955]—(Added in 1979. Proposed by the 1979
Legislature; adopted by the people at a special election on June 5, 1979, effective
July 1, 1979. See Statutes of Nevada 1979, p. 409.)
NRS 372.2841 Basis for determining exemption of food for human consumption. In administering the provisions of NRS 372.284, the Department shall determine the
exemption from the gross receipts from the sale and storage, use or other
consumption of food for human consumption on the basis of whether the food is
intended for immediate consumption and not on the type of establishment where
the food is sold.
(Added to NRS by 1999, 177)
NRS 372.285 Meals and food products sold to students or teachers by school,
organization of students or parent-teacher association. There are exempted from the taxes imposed by
this chapter the gross receipts from the sale of, and the storage, use or other
consumption in this State of, meals and food products for human consumption
served by public or private schools, school districts, student organizations
and parent-teacher associations to the students or teachers of a school.
[57:397:1955]
NRS 372.287 Textbooks sold within Nevada System of Higher Education. There are exempted from the taxes imposed by
this chapter the gross receipts from the sale of textbooks sold within the
University of Nevada System.
[63.1:397:1955]—(Added in 1991. Proposed by the 1989
Legislature; adopted by the people at the 1990 general election, effective
January 1, 1991. See Statutes of Nevada 1989, p. 821.)
NRS 372.290 Containers.
1. There are exempted from the taxes
imposed by this chapter the gross receipts from sales of, and the storage, use
or other consumption in this State of:
(a) Nonreturnable containers when sold without
the contents to persons who place the contents in the container and sell the
contents together with the container.
(b) Containers when sold with the contents if the
sales price of the contents is not required to be included in the measure of
the taxes imposed by this chapter.
(c) Returnable containers when sold with the
contents in connection with a retail sale of the contents or when resold for refilling.
2. As used in this section the term
“returnable containers” means containers of a kind customarily returned by the
buyer of the contents for reuse. All other containers are “nonreturnable
containers.”
[58:397:1955]
NRS 372.295 Gas, electricity and water. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sales, furnishing or service of, and the storage, use or other consumption in
this State of, gas, electricity and water when delivered to consumers through mains,
lines or pipes.
[59:397:1955]
NRS 372.300 Domestic fuels. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale, furnishing or service of, and the storage, use or other consumption in
this State of, any matter used to produce domestic heat by burning, including,
without limitation, wood, coal, petroleum and gas.
[59.1:397:1955]
NRS 372.305 Personal property used for performance of contract on public
works executed before July 1, 1955. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale of, and the storage, use or other consumption in this State of, tangible
personal property used for the performance of a contract on public works
executed prior to July 1, 1955.
[60:397:1955]
NRS 372.310 Personal property used for performance of written contract
executed before March 29, 1955. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale of, and the storage, use or other consumption in this State of, tangible
personal property used for the performance of a written contract entered into
prior to March 29, 1955.
[60.1:397:1955]
NRS 372.315 Newspapers. There
are exempted from the taxes imposed by this chapter the gross receipts from the
sale of, and the storage, use or other consumption in this State of, tangible
personal property which becomes an ingredient or component part of any
newspaper regularly issued at average intervals not exceeding 1 week and any
such newspaper.
[61:397:1955]—(Amended in 1970. Proposed by the 1969
Legislature; adopted by the people at the 1970 general election, effective
January 1, 1971. See Statutes of Nevada 1969, p. 533.)
NRS 372.316 Manufactured homes and mobile homes.
1. There are exempted from the taxes
imposed by this chapter an amount equal to 40 percent of the gross receipts
from the sales and storage, use or other consumption of new manufactured homes
and new mobile homes.
2. There are exempted from the taxes
imposed by this chapter the gross receipts from the sales and storage, use or
other consumption of used manufactured homes and used mobile homes for which
taxes under this chapter have been paid as a result of a previous sale,
storage, use or consumption.
3. As used in this section:
(a) “Manufactured home” has the meaning ascribed
to it in NRS 489.113; and
(b) “Mobile home” has the meaning ascribed to it
in NRS 489.120. The term does not
include a motor home as defined in NRS
482.071.
[62:397:1955]—(Added in 1988. Proposed by the 1987
Legislature; adopted by the people at the 1988 general election, effective
November 23, 1988. See Statutes of Nevada 1987, p. 819.)
NRS 372.317 Aircraft and major components of aircraft. There are exempted from the taxes imposed by
this chapter the gross receipts from the sale of aircraft and major components
of aircraft, such as engines and other components made for use only in aircraft,
to an air carrier which:
1. Holds a certificate to engage in air
transportation issued pursuant to 49 U.S.C. § 1371 and is not solely a charter
air carrier or a supplemental air carrier as described in Title 49 of the
United States Code; and
2. Maintains its central office in Nevada
and bases a majority of its aircraft in Nevada.
[61.5:397:1955]—(Added in 1986. Proposed by the 1985
Legislature; adopted by the people at the 1986 General Election, effective January 1, 1987. See Statutes of Nevada 1985, p. 1441.)
NRS 372.320 Occasional sales. There
are exempted from the taxes imposed by this chapter the gross receipts from
occasional sales of tangible personal property and the storage, use or other
consumption in this State of tangible personal property, the transfer of which
to the purchaser is an occasional sale.
[63:397:1955]
NRS 372.325 Sale to United States, State or political subdivision. There are exempted from the computation of the
amount of the sales tax the gross receipts from the sale of any tangible personal
property to:
1. The United States, its unincorporated
agencies and instrumentalities.
2. Any incorporated agency or
instrumentality of the United States wholly owned by the United States or by a
corporation wholly owned by the United States.
3. The State of Nevada, its unincorporated
agencies and instrumentalities.
4. Any county, city, district or other
political subdivision of this State.
[50:397:1955]—(Amended in 1996. Proposed by the 1995
Legislature; adopted by the people at the 1996 general election, effective
January 1, 1997. See Statutes of Nevada 1995, p. 1436.)
NRS 372.326 Personal property sold by or to nonprofit organization created
for religious, charitable or educational purposes. There
are exempted from the taxes imposed by this act the gross receipts from the
sale of, and the storage, use or other consumption in this State of, any
tangible personal property sold by or to a nonprofit organization created for
religious, charitable or educational purposes. The Legislature shall establish:
1. Standards for determining whether an
organization is created for religious, charitable or educational purposes.
2. Procedures for administering the
provisions of this section.
[50.1:397:1995]—(Added in 1996. Proposed by the 1995
Legislature; adopted by the people at the 1996 general election, effective
January 1, 1997. See Statutes of Nevada 1995, p. 1436.)
NRS 372.3261 Requirements for organization created for religious, charitable
or educational purposes.
1. For the purposes of NRS 372.326, an organization is created for religious,
charitable or educational purposes if it complies with the provisions of this
section.
2. An organization is created for
religious purposes if:
(a) It complies with the requirements set forth
in subsection 5; and
(b) The sole or primary purpose of the
organization is the operation of a church, synagogue or other place of
religious worship at which nonprofit religious services and activities are
regularly conducted. Such an organization includes, without limitation, an
integrated auxiliary or affiliate of the organization, men’s, women’s or youth
groups established by the organization, a school or mission society operated by
the organization, an organization of local units of a church and a convention
or association of churches.
3. An organization is created for
charitable purposes if:
(a) It complies with the requirements set forth
in subsection 5;
(b) The sole or primary purpose of the
organization is to:
(1) Advance a public purpose, donate or
render gratuitously or at a reduced rate a substantial portion of its services
to the persons who are the subjects of its charitable services, and benefit a
substantial and indefinite class of persons who are the legitimate subjects of
charity;
(2) Provide services that are otherwise required
to be provided by a local government, this State or the Federal Government; or
(3) Operate a hospital or medical facility
licensed pursuant to chapter 449 or 450 of NRS; and
(c) The organization is operating in this State.
4. An organization is created for
educational purposes if:
(a) It complies with the requirements set forth
in subsection 5; and
(b) The sole or primary purpose of the
organization is to:
(1) Provide athletic, cultural or social
activities for children;
(2) Provide displays or performances of
the visual or performing arts to members of the general public;
(3) Provide instruction and disseminate
information on subjects beneficial to the community;
(4) Operate a school, college or
university located in this State that conducts regular classes and provides
courses of study required for accreditation or licensing by the State Board of
Education or the Commission on Postsecondary Education, or for membership in
the Northwest Association of Schools and of Colleges and Universities;
(5) Serve as a local or state
apprenticeship committee to advance programs of apprenticeship in this State;
or
(6) Sponsor programs of apprenticeship in
this State through a trust created pursuant to 29 U.S.C. § 186.
5. In addition to the requirements set
forth in subsection 2, 3 or 4, an organization is created for religious,
charitable or educational purposes if:
(a) No part of the net earnings of any such
organization inures to the benefit of a private shareholder, individual or
entity;
(b) The business of the organization is not
conducted for profit;
(c) No substantial part of the business of the
organization is devoted to the advocacy of any political principle or the
defeat or passage of any state or federal legislation;
(d) The organization does not participate or
intervene in any political campaign on behalf of or in opposition to any
candidate for public office; and
(e) Any property sold to the organization for
which an exemption is claimed is used by the organization in this State in
furtherance of the religious, charitable or educational purposes of the
organization.
(Added to NRS by 1995, 1437; A 1999, 965; 2003, 1283)
NRS 372.327 Loan or donation to United States, State, political subdivision
or religious or eleemosynary organization. There
are exempted from the taxes imposed by this chapter on the storage, use or
other consumption of tangible personal property any such property loaned or
donated to:
1. The United States, its unincorporated
agencies and instrumentalities.
2. Any incorporated agency or
instrumentality of the United States wholly owned by the United States or by a
corporation wholly owned by the United States.
3. The State of Nevada, its unincorporated
agencies and instrumentalities.
4. Any county, city, district or other
political subdivision of this State.
5. Any organization created for religious,
charitable or eleemosynary purposes, provided that no part of the net earnings
of any such organization inures to the benefit of any private shareholder or
individual.
[50.2:397:1955]—(Added in 1988. Proposed by the 1987
Legislature; adopted by the people at the 1988 general election, effective
January 1, 1989. See Statutes of Nevada 1987, p. 406.)
NRS 372.330 Sale to common carrier. There
are exempted from the computation of the amount of the sales tax the gross
receipts from sales of tangible personal property to a common carrier, shipped
by the seller via the purchasing carrier under a bill of lading, whether the
freight is paid in advance or the shipment is made freight charges collect, to
a point outside this State and the property is actually transported to the
out-of-state destination for use by the carrier in the conduct of its business
as a common carrier.
[65:397:1955]
NRS 372.335 Property shipped outside State pursuant to sales contract;
delivery by vendor. There are
exempted from the computation of the amount of the sales tax the gross receipts
from any sale of tangible personal property which is shipped to a point outside
this State pursuant to the contract of sale by delivery by the vendor to such
point by means of:
1. Facilities operated by the vendor;
2. Delivery by the vendor to a carrier for
shipment to a consignee at such point; or
3. Delivery by the vendor to a customs
broker or forwarding agent for shipment outside this State.
[66:397:1955]
NRS 372.340 Personal property sold to or used by contractor who is
constituent part of governmental, religious or charitable entity. The taxes imposed under this chapter apply to
the sale of tangible personal property to and the storage, use or other
consumption in this State of tangible personal property by a contractor for a
governmental, religious or charitable entity which is otherwise exempted from
the tax unless the contractor is a constituent part of that entity.
[51:397:1955]—(Amended in 1986. Proposed by the 1985
Legislature; adopted by the people at the 1986 general election, effective
January 1, 1987. See Statutes of Nevada 1985, p. 1563.)
NRS 372.345 Use tax: Property on which sales tax paid. The storage, use or other consumption in this
State of property, the gross receipts from the sale of which are required to be
included in the measure of the sales tax, is exempted from the use tax.
[67:397:1955]
NRS 372.347 Claim of exemption: Information required; electronic system;
identification system; records; liability for improper claim.
1. If a purchaser wishes to claim an
exemption from the taxes imposed by this chapter, the retailer shall obtain
such information from the purchaser as is required by the Department.
2. The Department shall, to the extent
feasible, establish an electronic system for submitting a request for an
exemption. A purchaser is not required to provide a signature to claim an
exemption if the request is submitted electronically.
3. The Department may establish a system
whereby a purchaser who is exempt from the payment of the taxes imposed by this
chapter is issued an identification number that can be presented to the
retailer at the time of sale.
4. A retailer shall maintain such records
of exempt transactions as are required by the Department and provide those
records to the Department upon request.
5. Except as otherwise provided in this
subsection, a retailer who complies with the provisions of this section is not
liable for the payment of any tax imposed by this chapter if the purchaser
improperly claims an exemption. If the purchaser improperly claims an
exemption, the purchaser is liable for the payment of the tax. The provisions
of this subsection do not apply if the retailer:
(a) Fraudulently fails to collect the tax;
(b) Solicits a purchaser to participate in an
unlawful claim of an exemption; or
(c) Accepts a certificate of exemption from a
purchaser who claims an entity-based exemption, the subject of the transaction
sought to be covered by the certificate is actually received by the purchaser
at a location operated by the seller, and the Department provides, and posts on
a website or other Internet site that is operated or administered by or on
behalf of the Department, a certificate of exemption which clearly and
affirmatively indicates that the claimed exemption is not available.
6. As used in this section:
(a) “Entity-based exemption” means an exemption
based on who purchases the product or who sells the product, and which is not
available to all.
(b) “Retailer” includes a certified service
provider, as that term is defined in NRS
360B.060, acting on behalf of a retailer who is registered pursuant to NRS 360B.200.
(Added to NRS by 2003, 2362; A 2005, 1778; 2007, 2312; 2011, 2756)
NRS 372.348 Claim of exemption: Nonprofit organization created for
religious, charitable or educational purposes.
1. Any nonprofit organization created for
religious, charitable or educational purposes that wishes to claim an exemption
pursuant to NRS 372.326, must file an application
with the Department to obtain a letter of exemption. The application must be on
a form and contain such information as is required by the Department.
2. If the Department determines that the
organization is created for religious, charitable or educational purposes, it
shall issue a letter of exemption to the organization. The letter of exemption
expires 5 years after the date on which it is issued by the Department. At
least 90 days before the expiration of the letter of exemption, the Department
shall notify the organization to whom the letter was issued of the date on
which the letter will expire. The organization may renew its letter of
exemption for an additional 5 years by filing an application for renewal with
the Department. The application for renewal must be on a form and contain such
information as is required by the Department.
3. To claim an exemption pursuant to NRS 372.326 for the sale of tangible personal property
to such an organization:
(a) The organization must give a copy of its
letter of exemption to the retailer from whom the organization purchases the
property; and
(b) The retailer must retain and present upon
request a copy of the letter of exemption.
4. The Department shall adopt such
regulations as are necessary to carry out the provisions of this section.
(Added to NRS by 1995, 1438)—(Substituted
in revision for NRS 372.343)
NRS 372.350 Liability of purchaser who uses property declared exempt for
purpose not exempt. If a purchaser
certifies in writing to a seller that the property purchased will be used in a
manner or for a purpose entitling the seller to regard the gross receipts from
the sale as exempted by this chapter from the computation of the amount of the
sales tax, and uses the property in some other manner or for some other
purpose, the purchaser shall be liable for payment of sales tax as if he were a
retailer making a retail sale of the property at the time of such use, and the
cost of the property to him shall be deemed the gross receipts from such retail
sale.
[67.1:397:1955]
RETURNS AND PAYMENTS
NRS 372.354 Taxes collected to be held in separate account. A retailer shall hold the amount of all taxes
collected pursuant to this chapter in a separate account in trust for the
State.
(Added to NRS by 1995, 1067)
NRS 372.355 Date tax due. Except
as otherwise provided in NRS 372.380 or required by
the Department pursuant to NRS 360B.200,
the taxes imposed by this chapter are due and payable to the Department monthly
on or before the last day of the month next succeeding each month.
(Added to NRS by 1979, 415; A 1981, 287; 2003, 2365; 2005, 1755, 1778)
NRS 372.360 Return: Filing requirements; combination with certain other
returns; signatures. Except as
otherwise required by the Department pursuant to NRS 360B.200:
1. On or before the last day of the month
following each reporting period, a return for the preceding period must be
filed with the Department in such form and manner as the Department may
prescribe. Any return required to be filed by this section must be combined
with any return required to be filed pursuant to the provisions of chapter 374 of NRS.
2. For purposes of:
(a) The sales tax, a return must be filed by each
seller.
(b) The use tax, a return must be filed by each
retailer maintaining a place of business in the State and by each person
purchasing tangible personal property, the storage, use or other consumption of
which is subject to the use tax, who has not paid the use tax due.
3. Unless filed electronically, returns
must be signed by the person required to file the return or by his or her
authorized agent but need not be verified by oath.
(Added to NRS by 1979, 416; A 1981, 287; 2003, 2366; 2005, 1778; 2011, 2757)
NRS 372.365 Contents of return; violations.
1. Except as otherwise required by the
Department pursuant to NRS 360B.200
or provided in NRS 360B.281 or 360B.350 to 360B.375, inclusive:
(a) For the purposes of the sales tax:
(1) The return must show the gross
receipts of the seller during the preceding reporting period.
(2) The gross receipts must be segregated
and reported separately for each county to which a sale of tangible personal
property pertains.
(3) A sale pertains to the county in this
State in which the tangible personal property is or will be delivered to the
purchaser or his or her agent or designee.
(b) For purposes of the use tax:
(1) In the case of a return filed by a
retailer, the return must show the total sales price of the property purchased
by him or her, the storage, use or consumption of which property became subject
to the use tax during the preceding reporting period.
(2) The sales price must be segregated and
reported separately for each county to which a purchase of tangible personal
property pertains.
(3) If the property was:
(I) Brought into this State by the
purchaser or his or her agent or designee, the sale pertains to the county in
this State in which the property is or will be first used, stored or otherwise
consumed.
(II) Not brought into this State by
the purchaser or his or her agent or designee, the sale pertains to the county
in this State in which the property was delivered to the purchaser or his or
her agent or designee.
2. In case of a return filed by a
purchaser, the return must show the total sales price of the property purchased
by him or her, the storage, use or consumption of which became subject to the
use tax during the preceding reporting period and indicate the county in this
State in which the property was first used, stored or consumed.
3. The return must also show the amount of
the taxes for the period covered by the return and such other information as
the Department deems necessary for the proper administration of this chapter.
4. Except as otherwise provided in
subsection 5, upon determining that a retailer has filed a return which
contains one or more violations of the provisions of this section, the
Department shall:
(a) For the first return of any retailer which
contains one or more violations, issue a letter of warning to the retailer
which provides an explanation of the violation or violations contained in the
return.
(b) For the first or second return, other than a
return described in paragraph (a), in any calendar year which contains one or
more violations, assess a penalty equal to the amount of the tax which was not
reported or was reported for the wrong county or $1,000, whichever is less.
(c) For the third and each subsequent return in
any calendar year which contains one or more violations, assess a penalty of
three times the amount of the tax which was not reported or was reported for
the wrong county or $3,000, whichever is less.
5. For the purposes of subsection 4, if
the first violation of this section by any retailer was determined by the
Department through an audit which covered more than one return of the retailer,
the Department shall treat all returns which were determined through the same
audit to contain a violation or violations in the manner provided in paragraph
(a) of subsection 4.
(Added to NRS by 1979, 416; A 1995, 1971, 2555; 1997, 647, 1104; 2003, 2366; 2005, 1778; 2011, 2757)
NRS 372.366 Computation of amount of taxes due. In
determining the amount of taxes due pursuant to this chapter:
1. The amount due must be computed to the
third decimal place and rounded to a whole cent using a method that rounds up
to the next cent if the numeral in the third decimal place is greater than 4.
2. A retailer may compute the amount due
on a transaction on the basis of each item involved in the transaction or a
single invoice for the entire transaction.
(Added to NRS by 2003, 2362; A 2005, 1778)
NRS 372.368 Deduction of certain bad debts from taxable sales; violations.
1. If a retailer is unable to collect all
or part of the sales price of a sale, the retailer is entitled to receive a
deduction from his or her taxable sales for that bad debt.
2. Any deduction that is claimed pursuant
to this section may not include interest.
3. The amount of any deduction claimed
must equal the amount of a deduction that may be claimed pursuant to section
166 of the Internal Revenue Code, 26 U.S.C. § 166, for that sale minus:
(a) Any finance charge or interest charged as
part of the sale;
(b) Any sales or use tax charged on the sales
price;
(c) Any amount not paid on the sales price
because the tangible personal property that was sold has remained in the
possession of the retailer until the full sales price is paid;
(d) Any expense incurred in attempting to collect
the bad debt; and
(e) The value of any property sold that has been
repossessed by the retailer.
4. A bad debt may be claimed as a
deduction on the return that covers the period during which the bad debt is
written off in the business records of the retailer that are maintained in the
ordinary course of the retailer’s business and is eligible to be claimed as a
deduction pursuant to section 166 of the Internal Revenue Code, 26 U.S.C. §
166, or if the retailer is not required to file a federal income tax return,
would be eligible to be claimed as a deduction pursuant to section 166 of the
Internal Revenue Code, 26 U.S.C. § 166.
5. If a bad debt for which a deduction has
been claimed is subsequently collected in whole or in part, the tax on the
amount so collected must be reported on the return that covers the period in
which the collection is made.
6. If the amount of the bad debt is
greater than the amount of the taxable sales reported for the period during
which the bad debt is claimed as a deduction, a claim for a refund may be filed
pursuant to NRS 372.630 to 372.720,
inclusive, except that the time within which the claim may be filed begins on
the date on which the return that included the deduction was filed.
7. If the retailer has contracted with a
certified service provider for the remittance of the tax due under this
chapter, the service provider may, on behalf of the retailer, claim any
deduction to which the retailer is entitled pursuant to this section. The
service provider shall credit or refund the full amount of any deduction or
refund received pursuant to this section to the retailer.
8. For the purposes of reporting a payment
received on a bad debt for which a deduction has been claimed, the payment must
first be applied to the sales price of the property sold and the tax due
thereon, and then to any interest, service charge or other charge that was
charged as part of the sale.
9. If the records of a retailer indicate
that a bad debt may be allocated among other states that are members of the
Streamlined Sales and Use Tax Agreement, the retailer may allocate the bad debt
among those states.
10. A retailer who assigns a debt to an
entity which is part of an affiliated group that includes the retailer may
claim any deduction or refund to which the retailer would otherwise be entitled
pursuant to this section, notwithstanding:
(a) The assignment of the debt to the entity;
(b) That the debt is written off as a bad debt in
the business records of the entity which are maintained in the ordinary course
of the entity’s business; and
(c) That the bad debt is or would be eligible to
be claimed by the entity as a deduction pursuant to section 166 of the Internal
Revenue Code, 26 U.S.C. § 166.
11. Except as otherwise provided in
subsection 12, upon determining that a retailer has filed a return which
contains one or more violations of the provisions of this section, the
Department shall:
(a) For the first return of any retailer which
contains one or more violations, issue a letter of warning to the retailer
which provides an explanation of the violation or violations contained in the
return.
(b) For the first or second return, other than a
return described in paragraph (a), in any calendar year which contains one or
more violations, assess a penalty equal to the amount of the deduction claimed
or $1,000, whichever is less.
(c) For the third and each subsequent return in
any calendar year which contains one or more violations, assess a penalty of
three times the amount of the deduction claimed or $3,000, whichever is less.
12. For the purposes of subsection 11, if
the first violation of this section by any retailer was determined by the
Department through an audit which covered more than one return of the retailer,
the Department shall treat all returns which were determined through the same
audit to contain a violation or violations in the manner provided in paragraph
(a) of subsection 11.
13. As used in this section:
(a) “Affiliated group” means:
(1) An affiliated group as defined in
section 1504(a) of the Internal Revenue Code, 26 U.S.C. § 1504(a); or
(2) A controlled group of corporations as
described in section 1563(a)(2) of the Internal Revenue Code, 26 U.S.C. §
1563(a)(2).
(b) “Bad debt” means a debt that may be deducted
pursuant to section 166 of the Internal Revenue Code, 26 U.S.C. § 166.
(c) “Certified service provider” has the meaning
ascribed to it in NRS 360B.060.
(Added to NRS by 2003, 2362; A 2005, 1778; 2013, 973)
NRS 372.370 Reimbursement for collection of tax.
1. Except as otherwise provided in
subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 372.355, a taxpayer may deduct and withhold from
the taxes otherwise due from him or her 0.25 percent of those taxes as
reimbursement for the cost of collecting the tax.
2. The regulations adopted by the Department
pursuant to NRS 360B.110 may
authorize the deduction and withholding from the taxes otherwise due from a
taxpayer such other amounts as are required to carry out the Streamlined Sales
and Use Tax Agreement.
(Added to NRS by 1979, 416; A 1981, 288; 1991, 2293; 2003, 2367; 2003, 20th
Special Session, 21; 2005, 1778; 2008, 25th
Special Session, 20; 2009, 2097)
NRS 372.375 Delivery of return; remittance.
1. Except as otherwise authorized or
required by the Department, the person required to file a return shall deliver
the return together with a remittance of the amount of the tax due to the Department.
2. The Department shall provide for the
acceptance of credit cards, debit cards or electronic transfers of money for
the payment of the tax due in the manner prescribed pursuant to NRS 360.092.
(Added to NRS by 1979, 416; A 2003, 2368; 2005, 1778; 2011, 2758)
NRS 372.380 Reporting and payment periods.
1. Except as otherwise provided in this
section or required by the Department pursuant to NRS 360B.200, the reporting and payment
period of:
(a) A taxpayer whose taxable sales do not exceed
$10,000 per month is a calendar quarter.
(b) A taxpayer who files reports on a quarterly
basis in accordance with paragraph (a) and:
(1) From whom no tax is due pursuant to
this chapter for the immediately preceding three quarterly reporting periods;
or
(2) Whose taxable sales do not exceed a
total amount of $1,500 for the immediately preceding four quarterly reporting
periods,
Ê is 12
calendar months, unless the taxable sales of the taxpayer exceed a total amount
of $1,500 for such a 12-month reporting and payment period or $10,000 for a
calendar month.
2. The Department, if it deems this action
necessary to ensure payment to or facilitate the collection by the State of the
amount of taxes, may require returns and payment of the amount of taxes for
periods other than calendar months or quarters, depending upon the principal
place of business of the seller, retailer or purchaser, as the case may be, or
for other than monthly, quarterly or annual periods.
(Added to NRS by 1979, 416; A 1981, 288, 909; 2003, 2368; 2005, 1778; 2007, 389)
NRS 372.383 Presumption of payment: Certificate of ownership for used
manufactured home or used mobile home.
1. If a certificate of ownership has been
issued for a used manufactured home or used mobile home by the Department of
Motor Vehicles or the Manufactured Housing Division of the Department of
Business and Industry, it is presumed that the taxes imposed by this chapter
have been paid with respect to that manufactured home or mobile home.
2. As used in this section, “manufactured
home” and “mobile home” have the meanings ascribed to them in NRS 372.316.
(Added to NRS by 1989, 960; A 1993, 1578; 2001, 2601)
NRS 372.385 Lease and rental receipts: Reporting; payment. For the purposes of the sales tax, gross
receipts from rentals or leases of tangible personal property must be reported
and the tax paid in accordance with such regulations as the Department may
prescribe.
(Added to NRS by 1979, 416)
NRS 372.390 Affixing and cancelling of revenue stamps. The Department, if it deems it necessary to
insure the collection of the taxes, may provide by regulation for the
collection of the taxes by the affixing and cancelling of revenue stamps and
may prescribe the form and method of the affixing and cancelling.
(Added to NRS by 1979, 416)
NRS 372.395 Extension of time for filing return and paying tax. The Department for good cause may extend for
not to exceed 1 month the time for making any return or paying any amount
required to be paid under this chapter.
(Added to NRS by 1979, 417; A 1985, 949)
NRS 372.397 Deferral of payment of tax on certain sales of eligible
property.
1. A person may apply to the Office of
Economic Development for a deferment of the payment of the tax on the sale of
eligible property for a sales price of $1,000,000 or more for use by the person
in a business in this State. If a purchase is made outside of the State from a
retailer who is not registered with the Department, an application for a
deferment must be made in advance or, if the purchase has been made, within 60
days after the date on which the tax is due. If a purchase is made in this
State from a retailer who is registered with the Department and to whom the tax
is paid, an application must be made within 60 days after the payment of the
tax. If the application for a deferment is approved, the taxpayer is eligible
for a refund of the tax paid.
2. The Office of Economic Development
shall certify the person’s eligibility for a deferment pursuant to this section
if:
(a) The person meets the eligibility requirements
set forth in NRS 360.750 for a partial
abatement of the taxes imposed on the person pursuant to chapter 374 of NRS;
(b) The purchase is consistent with the State
Plan for Economic Development developed by the Executive Director of the Office
pursuant to subsection 2 of NRS 231.053;
and
(c) The Office determines that:
(1) The deferment is a significant factor
in the decision of the person to locate or expand a business in this State; and
(2) The eligible property will be retained
at the location of the person’s business in this State until at least the date
which is 5 years after the date on which the Office certifies the person’s
eligibility for the deferment.
Ê Upon
certification, the Office shall immediately forward the deferment to the Nevada
Tax Commission.
3. Upon receipt of such a certification,
the Nevada Tax Commission shall verify the sale, the price paid, the date of
the sale and the applicable period for payment of the deferred tax. It may
require security for the payment in an amount which does not exceed the amount
of tax deferred.
4. If the Office of Economic Development
certifies a person’s eligibility for a deferment pursuant to this section:
(a) Payment of the total amount of tax due on the
sale of the eligible property must be deferred without interest for the
60-month period beginning on the date the Office makes that certification; and
(b) Payment of the tax must be made in each
month, beginning not later than the date which is 1 year after the date on
which the Office makes that certification, at a rate which is at least
sufficient to result in payment of the total obligation within the period
described in paragraph (a).
5. The Nevada Tax Commission shall adopt
regulations governing:
(a) The aggregation of related purchases which
are made to expand a business, establish a new business, or renovate or replace
eligible property; and
(b) The period within which such purchases may be
aggregated.
6. As used in this section, “eligible
property” does not include any of the following capital assets:
(a) Buildings or the structural components of
buildings;
(b) Equipment used by a public utility;
(c) Equipment used for medical treatment;
(d) Machinery or equipment used in mining; or
(e) Machinery or equipment used in gaming.
(Added to NRS by 1985, 2024; A 1989, 214; 2011, 3467;
2013,
27th Special Session, 17)
SECURITY
NRS 372.510 Authority of Department; amount; sales; return of surplus.
1. The Department, whenever it deems it
necessary to insure compliance with this chapter, may require any person
subject to the chapter to place with it such security as the Department may
determine. The Department shall fix the amount of the security which, except as
otherwise provided in subsection 2, may not be greater than twice the estimated
average tax due quarterly of persons filing returns for quarterly periods,
three times the estimated average tax due monthly of persons filing returns for
monthly periods or four times the estimated average tax due annually of persons
filing returns for annual periods, determined in such a manner as the
Department deems proper.
2. In the case of persons who are
habitually delinquent in their obligations under this chapter, the amount of
the security may not be greater than three times the average actual tax due
quarterly of persons filing returns for quarterly periods, five times the
average actual tax due monthly of persons filing returns for monthly periods or
seven times the average actual tax due annually of persons filing returns for
annual periods.
3. The limitations provided in this section
apply regardless of the type of security placed with the Department.
4. The amount of the security may be
increased or decreased by the Department subject to the limitations provided in
this section.
5. The Department may sell the security at
public auction if it becomes necessary to recover any tax or any amount
required to be collected, or interest or penalty due. Notice of the sale may be
served upon the person who placed the security personally or by mail. If the
notice is served by mail, service must be made in the manner prescribed for
service of a notice of a deficiency determination and must be addressed to the
person at his or her address as it appears in the records of the Department.
Security in the form of a bearer bond issued by the United States or the State
of Nevada which has a prevailing market price may be sold by the Department at
a private sale at a price not lower than the prevailing market price.
6. Upon any sale any surplus above the
amounts due must be returned to the person who placed the security.
(Added to NRS by 1979, 420; A 1981, 289, 909; 1985, 1179; 2007, 389)
OVERPAYMENTS AND REFUNDS
NRS 372.630 Certification of excess amount collected; credit and refund;
overpayment of use tax by purchaser.
1. If the Department determines that any
amount, penalty or interest has been paid more than once or has been erroneously
or illegally collected or computed, the Department shall set forth that fact in
the records of the Department and certify to the State Board of Examiners the
amount collected in excess of the amount legally due and the person from whom
it was collected or by whom paid. If approved by the State Board of Examiners,
the excess amount collected or paid must, after being credited against any
amount then due from the person in accordance with NRS 360.236, be refunded to the person, or
his or her successors, administrators or executors.
2. Any overpayment of the use tax by a
purchaser to a retailer who is required to collect the tax and who gives the
purchaser a receipt therefor pursuant to sections 34 to 38, inclusive, of the
Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255, inclusive,
must be credited or refunded by the State to the purchaser, subject to the
requirements of NRS 360.236.
(Added to NRS by 1979, 426; A 2009, 67)
NRS 372.635 Limitations on claims for refund or credit. Except as otherwise provided in NRS 360.235, 360.395 and 372.368:
1. No refund may be allowed unless a claim
for it is filed with the Department within 3 years after the last day of the
month following the close of the period for which the overpayment was made.
2. No credit may be allowed after the
expiration of the period specified for filing claims for refund unless a claim
for credit is filed with the Department within that period, or unless the
credit relates to a period for which a waiver is given pursuant to NRS 360.355.
(Added to NRS by 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778)
NRS 372.640 Credit or refund for use tax: Reimbursement of vendor for sales
tax. No credit or refund of any
amount paid pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax
Act (chapter 397, Statutes of Nevada 1955) and NRS
372.210 to 372.255, inclusive, may be allowed
on the ground that the storage, use or other consumption of the property is
exempt under section 67 of the Sales and Use Tax Act, unless the person who
paid the amount reimburses his or her vendor for the amount of the sales tax
imposed upon his or her vendor with respect to the sale of the property and
paid by the vendor to the State.
(Added to NRS by 1979, 427)
NRS 372.645 Form and contents of claim for credit or refund. Every claim must be in writing and must state
the specific grounds upon which the claim is founded.
(Added to NRS by 1979, 427)
NRS 372.650 Failure to file claim constitutes waiver. Failure to file a claim within the time
prescribed in NRS 372.635 constitutes a waiver of
any demand against the State on account of overpayment.
(Added to NRS by 1979, 427)
NRS 372.655 Service of notice of disallowance of claim. Within 30 days after disallowing any claim in
whole or in part, the Department shall serve notice of its action on the
claimant in the manner prescribed for service of notice of a deficiency
determination.
(Added to NRS by 1979, 427)
NRS 372.660 Payment of interest on overpayments. Except
as otherwise provided in NRS 360.320 or
any other specific statute, interest must be paid upon any overpayment of any
amount of tax at the rate set forth in, and in accordance with the provisions
of, NRS 360.2937.
(Added to NRS by 1979, 427; A 1981, 290; 1999, 2495; 2007, 913)
NRS 372.665 Disallowance of interest. If
the Department determines that any overpayment has been made intentionally or
by reason of carelessness, it may not allow any interest on it.
(Added to NRS by 1979, 428)
NRS 372.670 Injunction or other process to prevent collection of tax
prohibited. No injunction, writ of
mandate or other legal or equitable process may issue in any suit, action or
proceeding in any court against this State or against any officer of the State
to prevent or enjoin the collection under this chapter of any tax or any amount
of tax required to be collected.
(Added to NRS by 1979, 428)
NRS 372.675 Action for refund: Claim as condition precedent. No suit or proceeding may be maintained in any
court for the recovery of any amount alleged to have been erroneously or
illegally determined or collected unless a claim for refund or credit has been
filed.
(Added to NRS by 1979, 428)
NRS 372.680 Action for refund: Time to sue; venue of action; waiver.
1. Within 90 days after a final decision
upon a claim filed pursuant to this chapter is rendered by the Nevada Tax
Commission, the claimant may bring an action against the Department on the
grounds set forth in the claim in a court of competent jurisdiction in Carson
City, the county of this State where the claimant resides or maintains his or
her principal place of business or a county in which any relevant proceedings
were conducted by the Department, for the recovery of the whole or any part of
the amount with respect to which the claim has been disallowed.
2. Failure to bring an action within the
time specified constitutes a waiver of any demand against the State on account
of alleged overpayments.
(Added to NRS by 1979, 428; A 1999, 2495)
NRS 372.685 Right of appeal on failure of Department to mail notice of
action on claim. If the Department
fails to mail notice of action on a claim within 6 months after the claim is
filed, the claimant may consider the claim disallowed and file an appeal with a
hearing officer within 45 days after the last day of the 6-month period. If the
claimant is aggrieved by the decision of the hearing officer on appeal, the
claimant may, pursuant to the provisions of NRS
360.245, appeal the decision to the Nevada Tax Commission. If the claimant
is aggrieved by the decision of the Commission on appeal, the claimant may,
within 45 days after the decision is rendered, bring an action against the
Department on the grounds set forth in the claim for the recovery of the whole
or any part of the amount claimed as an overpayment.
(Added to NRS by 1979, 428; A 1999, 2495)
NRS 372.690 Judgment for plaintiff: Credits; refund of balance.
1. If judgment is rendered for the
plaintiff, the amount of the judgment must first be credited as follows:
(a) If the judgment is for a refund of sales
taxes, it must be credited on any amount of sales or use tax due from the
plaintiff pursuant to this chapter.
(b) If the judgment is for a refund of use taxes,
it must be credited on any amount of use tax due from the plaintiff pursuant to
this chapter.
2. The balance of the judgment must be
refunded to the plaintiff.
(Added to NRS by 1979, 428; A 2005, 1775)
NRS 372.695 Allowance of interest. In
any judgment, interest must be allowed at the rate of 3 percent per annum upon
the amount found to have been illegally collected from the date of payment of
the amount to the date of allowance of credit on account of the judgment, or to
a date preceding the date of the refund warrant by not more than 30 days, the
date to be determined by the Department.
(Added to NRS by 1979, 429; A 2011, 3144)
NRS 372.700 Standing to recover. A
judgment may not be rendered in favor of the plaintiff in any action brought
against the Department to recover any amount paid when the action is brought by
or in the name of an assignee of the person paying the amount or by any person
other than the person who paid the amount.
(Added to NRS by 1979, 429)
NRS 372.705 Action to recover erroneous refund: Authority of Department. The Department may recover any refund or part
of it which is erroneously made and any credit or part of it which is
erroneously allowed in an action brought in a court of competent jurisdiction
in Carson City or Clark County in the name of the State of Nevada.
(Added to NRS by 1979, 429; A 1999, 2495)
NRS 372.710 Action to recover erroneous refund: Venue. The action must be tried in Carson City or
Clark County unless the court with the consent of the Attorney General orders a
change of place of trial.
(Added to NRS by 1979, 429; A 1999, 2496)
NRS 372.715 Action to recover erroneous refund: Prosecution by Attorney
General; applicable provisions. The
Attorney General shall prosecute the action, and the provisions of NRS, the
Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure
relating to service of summons, pleadings, proofs, trials and appeals are
applicable to the proceedings.
(Added to NRS by 1979, 429)
NRS 372.720 Cancellation of illegal determination: Procedure; limitation.
1. If any amount in excess of $25 has been
illegally determined, either by the person filing the return or by the
Department, the Department shall certify this fact to the State Board of
Examiners, and the latter shall authorize the cancellation of the amount upon
the records of the Department.
2. If an amount not exceeding $25 has been
illegally determined, either by the person filing a return or by the
Department, the Department, without certifying this fact to the State Board of
Examiners, shall authorize the cancellation of the amount upon the records of
the Department.
(Added to NRS by 1979, 429)
ADMINISTRATION
NRS 372.723 Application of chapter 360B
of NRS. This chapter must be
administered in accordance with the provisions of chapter 360B of NRS.
(Added to NRS by 2003, 2362; A 2005, 1778)
NRS 372.724 Applicability to certain retailers; construction of certain
terms.
1. The provisions of this chapter relating
to:
(a) The imposition, collection and remittance of
the sales tax apply to every retailer whose activities have a sufficient nexus
with this State to satisfy the requirements of the United States Constitution.
(b) The collection and remittance of the use tax
apply to every retailer whose activities have a sufficient nexus with this
State to satisfy the requirements of the United States Constitution.
2. In administering the provisions of this
chapter, the Department shall construe the terms “seller,” “retailer” and
“retailer maintaining a place of business in this State” in accordance with the
provisions of subsection 1.
(Added to NRS by 2011, 2755)
NRS 372.725 Enforcement by Department; adoption of regulations.
1. The Department shall enforce the
provisions of this chapter and may adopt regulations relating to the
administration and enforcement of this chapter.
2. The Department may prescribe the extent
to which any regulation may be applied without retroactive effect.
(Added to NRS by 1979, 429)
NRS 372.726 Application of exemption for aircraft and major components of
aircraft. On and after July 1, 1995, in administering the provisions of section 61.5 of chapter 397, Statutes of
Nevada 1955, which is included in NRS as NRS 372.317,
the Department shall:
1. Not enforce any restriction on the
applicability of the exemption provided therein which would violate the United
States Constitution.
2. Apply the exemption to all types of
sales to air carriers including both indirect sales to an entity which
purchases the aircraft or major components of an aircraft for lease to and use
by an air carrier that otherwise qualifies for the exemption and direct sales
to air carriers.
(Added to NRS by 1995, 1465)
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. In
administering the provisions of NRS 372.335, the
Department shall apply the exemption for the sale of tangible personal property
delivered by the vendor to a forwarding agent for shipment out of State to
include:
1. The sale of a vehicle to a nonresident
to whom a special movement permit has been issued by the Department of Motor
Vehicles pursuant to subsection 1 of NRS
482.3955;
2. The sale of farm machinery and
equipment, as defined in NRS 372.281, to a
nonresident who submits proof to the vendor that the farm machinery and
equipment will be delivered out of State not later than 15 days after the sale;
and
3. The sale of a vessel to a nonresident
who submits proof to the vendor that the vessel will be delivered out of State
not later than 15 days after the sale.
(Added to NRS by 1997, 180; A 2001, 823, 2601; 2003, 2368, 2821; 2005, 2485, 2486)
NRS 372.7265 Calculation of tax imposed on retail sale of large appliances.
1. In administering the provisions of this
chapter, the Department shall calculate the amount of tax imposed on the retail
sale of large appliances as follows:
(a) If the large appliance is sold separately or
with installation or replacement services, or any combination thereof, the
sales tax must be applied to the retail sales price of the large appliance to
the customer. The sales tax does not apply to charges for or associated with
installation and replacement if those charges are stated separately on the
sales receipt or in the contract of sale.
(b) If the large appliance is sold as a
constituent part of a contract for the construction or refurbishment of an
improvement to real property or a mobile home, the sales tax must be paid by
the contractor on the sales price of the large appliance to the contractor.
2. As used in this section:
(a) “Contract for the construction or
refurbishment of an improvement to real property” means a contract for
erecting, constructing or affixing a structure or other improvement to real
property or a mobile home, including the remodeling, altering or repairing of
an improvement to real property or a mobile home. The term does not include the
sale, delivery, installation or replacement of one or more large appliances not
included in a contract for erecting, constructing or affixing a structure or
other improvement to real property or a mobile home.
(b) “Large appliance” includes, without
limitation, a washing machine, dryer, range, stove, oven, dishwasher,
refrigerator, freezer, ice maker and hot water dispenser.
(c) “Replacement” means the removal of an old
large appliance and the installation of a new large appliance.
(Added to NRS by 1997, 912)
NRS 372.727 Calculation of tax imposed on use or other consumption of meals
provided by employer to employees. Repealed.
(See chapter 549, Statutes of Nevada 2013, at page 3737.)
NRS 372.7273 Intent of Legislature regarding complimentary food, meals and
nonalcoholic drinks provided to employees, patrons and guests of retailer. In administering the provisions of this
chapter, the Department shall consider the intent of the Legislature as hereby
expressed that:
1. The complimentary portion of any food,
meals or nonalcoholic drinks provided on a complimentary basis, in whole or in
part, to the employees, patrons or guests of a retailer is not being furnished,
prepared or served for consideration within the meaning of paragraph (c) of
subsection 3 of NRS 372.060; and
2. For the purposes of the tax on the use
or other consumption of tangible personal property, the complimentary portion
of any such food, meals or nonalcoholic drinks does not lose its tax-exempt
status as food for human consumption as the result of being provided on a
complimentary basis, in whole or in part, to the employees, patrons or guests
of the retailer.
(Added to NRS by 2013, 3735)
NRS 372.7275 Application of use tax to certain property acquired free of
charge at convention, trade show or other public event. In its administration of the use tax imposed
by NRS 372.185, the Department shall not consider
the storage, use or other consumption in this State of tangible personal
property which:
1. Does not have significant value; and
2. Is acquired free of charge at a
convention, trade show or other public event.
(Added to NRS by 2005, 2485; A 2007, 2313)
NRS 372.7281 Application of NRS 372.325 to
sale of property to certain members of Nevada National Guard and their
families. In administering the
provisions of NRS 372.325, the Department shall
apply the exemption for the sale of tangible personal property to the State of
Nevada, its unincorporated agencies and instrumentalities to include all
tangible personal property that is sold to:
1. A member of the Nevada National Guard
who is engaged in full-time National Guard duty, as defined in 10 U.S.C. §
101(d)(5) and has been called into active service.
2. A relative of a member of the Nevada
National Guard eligible for the exemption pursuant to subsection 1 who:
(a) Resides in the same home or dwelling in this
State as the member; and
(b) Is related by blood, adoption or marriage
within the first degree of consanguinity or affinity to the member.
(Added to NRS by 2005, 2449)
NRS 372.7282 Claim of exemption by certain members of Nevada National Guard
and their families.
1. A person who wishes to claim an
exemption pursuant to NRS 372.7281 must file an
application with the Department to obtain a letter of exemption. The
application must be on a form and contain such information as is required by
the Department.
2. If the Department determines that a
person is eligible for the exemption provided pursuant to NRS 372.7281, the Department shall issue a letter of
exemption to the person. The letter of exemption expires on the date on which
the person no longer meets the qualifications for eligibility.
3. To claim an exemption pursuant to NRS 372.7281 for the sale of tangible personal
property to such a person:
(a) The person must provide a copy of the letter
of exemption to the retailer from whom the person purchases the property; and
(b) The retailer must retain and present upon
request a copy of the letter of exemption to the Department.
4. The Department shall adopt such
regulations as are necessary to carry out the provisions of this section.
(Added to NRS by 2005, 2450)
NRS 372.7283 Application of NRS 372.325 to
transfer of property pursuant to certain agreements and to transfer of motor
vehicle. In administering the
provisions of NRS 372.325, the Department shall
apply the exemption for the sale of tangible personal property to the State of
Nevada, its unincorporated agencies and instrumentalities, to include:
1. All tangible personal property that is
transferred for use by a state entity in accordance with an agreement executed
pursuant to NRS 353.500 to 353.630, inclusive; and
2. Any type of motor vehicle that is
transferred for use by a state entity or a county, city, district or other
local entity, whether by sale or lease and regardless of whether title to the
vehicle passes to the state or local entity at any time during the use of the
vehicle.
(Added to NRS by 2001, 2481; A 2003, 1202)
NRS 372.7285 Application of NRS 372.325 to
sale of certain medical devices to governmental entities.
1. In administering the provisions of NRS 372.325, the Department shall apply the exemption
to the sale of a medical device to a governmental entity that is exempt
pursuant to that section without regard to whether the person using the medical
device or the governmental entity that purchased the device is deemed to be the
holder of title to the device if:
(a) The medical device was ordered or prescribed
by a provider of health care, within his or her scope of practice, for use by
the person to whom it is provided;
(b) The medical device is covered by Medicaid or
Medicare; and
(c) The purchase of the medical device is made
pursuant to a contract between the governmental entity that purchases the
medical device and the person who sells the medical device to the governmental
entity.
2. As used in this section:
(a) “Medicaid” means the program established
pursuant to Title XIX of the Social Security Act, 42 U.S.C. §§ 1396 et seq., to
provide assistance for part or all of the cost of medical care rendered on
behalf of indigent persons.
(b) “Medicare” means the program of health
insurance for aged persons and persons with disabilities established pursuant
to Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395 et seq.
(c) “Provider of health care” means a physician
licensed pursuant to chapter 630, 630A or 633
of NRS, perfusionist, dentist, licensed nurse, dispensing optician,
optometrist, practitioner of respiratory care, registered physical therapist,
podiatric physician, licensed psychologist, licensed audiologist, licensed
speech pathologist, licensed hearing aid specialist, licensed marriage and
family therapist, licensed clinical professional counselor, chiropractor,
licensed dietitian or doctor of Oriental medicine in any form.
(Added to NRS by 2001, 1294; A 2007, 3083; 2009, 2995;
2011, 1519)
NRS 372.7287 Application of NRS 372.326 to
transfer of motor vehicle. In administering
the provisions of NRS 372.326, the Department shall
apply the exemption for the sale of tangible personal property to a nonprofit
organization created for religious, charitable or educational purposes to
include any type of motor vehicle that is transferred for use by such a
nonprofit organization, whether by sale or lease and regardless of whether
title to the vehicle passes to the nonprofit organization at any time during
the use of the vehicle.
(Added to NRS by 2005, 692)
NRS 372.729 Taxation of photographers: Furnishing of proofs considered to be
rendition of service. In
administering the provisions of this chapter, the Department shall not consider
the furnishing of one or more proofs by a photographer to a customer as a sale
of tangible personal property but rather as part of the rendition of the
photographer’s service, whether or not a separate charge is made for furnishing
the proof.
(Added to NRS by 1999, 1262)
NRS 372.730 Employment of accountants, investigators and other persons;
delegation of authority. The
Department may employ accountants, auditors, investigators, assistants and
clerks necessary for the efficient administration of this chapter, and may
delegate authority to its representatives to conduct hearings, adopt
regulations or perform any other duties imposed by this chapter.
(Added to NRS by 1979, 429)
NRS 372.733 Certain broadcasters, printers, advertising firms, distributors
and publishers deemed agents and retailers maintaining place of business in
this State.
1. Notwithstanding any other provision of
law, any broadcaster, printer, outdoor advertising firm, advertising
distributor or publisher which broadcasts, publishes, displays or distributes
paid commercial advertising in this State which is intended to be disseminated
primarily to persons located in this State and is only secondarily disseminated
to bordering jurisdictions, including advertising appearing exclusively in a
Nevada edition or section of a national publication, must be regarded, for the
purposes set forth in subsection 2 only, as the agent of the person or entity
placing the advertisement, and as a retailer maintaining a place of business in
this State.
2. The agency created by this section is
solely for the purpose of the proper administration of this chapter, to prevent
evasion of the use tax and the duty to collect the use tax, and to provide a
presence in Nevada for the collection of the use tax by and from advertisers
and sellers who do not otherwise maintain a place of business in this State.
The agent has no responsibility to report, or liability to pay, any tax imposed
under this chapter and is not restricted by the provisions of this chapter from
accepting advertisements from advertisers or sellers who do not otherwise
maintain a place of business in this State.
(Added to NRS by 1989, 1507)
NRS 372.734 Certain broadcasting activities not taxable transactions. In administering the provisions of this
chapter, the Department shall not consider the activities of persons that are
directly related to the process of transmitting radio, television, cable
television, video or data signals, including the transmission of news or
information by video or data signal, the transmission of signals from one
broadcaster to another and from a broadcaster to a member of the public and
including the production and airing of any form of speech or broadcast by radio
or television, whether or not compensation is provided to the broadcaster in
connection therewith, to be transactions that are taxable pursuant to the
provisions of this chapter.
(Added to NRS by 1993, 2744; A 2007, 1390)
NRS 372.735 Records to be kept by sellers, retailers and others.
1. Every seller, every retailer, and every
person storing, using or otherwise consuming in this State tangible personal
property purchased from a retailer shall keep records, receipts, invoices and
other pertinent papers in such form as the Department may require.
2. Every seller, retailer or person who
files the returns required under this chapter shall keep the records for not
less than 4 years from their making unless the Department in writing sooner
authorizes their destruction.
3. Every seller, retailer or person who
fails to file the returns required under this chapter shall keep the records
for not less than 8 years from their making unless the Department in writing
sooner authorizes their destruction.
(Added to NRS by 1979, 430)
NRS 372.740 Examinations and investigations; payment of expenses for
examination of records outside State.
1. The Department, or any person
authorized in writing by it, may examine the books, papers, records and
equipment of any person selling tangible personal property and any person
liable for the use tax and may investigate the character of the business of the
person to verify the accuracy of any return made, or, if no return is made by
the person, to ascertain and determine the amount required to be paid.
2. Any person selling or purchasing
tangible personal property in this State who:
(a) Is required to:
(1) Obtain a permit pursuant to NRS 372.125 or register pursuant to NRS 360B.200; or
(2) File a return pursuant to subsection 2
of NRS 372.360; and
(b) Keeps outside of this State his or her
records, receipts, invoices and other documents relating to sales the person
has made or the use tax due this State,
Ê shall pay to
the Department an amount equal to the allowance provided for state officers and
employees generally while traveling outside of the State for each day or
fraction thereof during which an employee of the Department is engaged in
examining those documents, plus any other actual expenses incurred by the
employee while he or she is absent from his or her regular place of employment
to examine those documents.
(Added to NRS by 1979, 430; A 1989, 392; 1993, 101; 2003, 2369; 2005, 1778)
NRS 372.745 Reports for administering use tax: Filing; contents. In its administration of the use tax, the
Department may require the filing of reports by any person or class of persons
having in their possession or custody information relating to sales of tangible
personal property, the storage, use or other consumption of which is subject to
the tax. The report must:
1. Be filed when the Department requires.
2. Set forth the names and addresses of
purchasers of the tangible personal property, the sales price of the property,
the date of sale, and such other information as the Department may require.
(Added to NRS by 1979, 430)
PENALTIES
NRS 372.755 Failure to make return or furnish data. Any
retailer or other person who fails or refuses to furnish any return required to
be made, or who fails or refuses to furnish a supplemental return or other data
required by the Department, or who renders a false or fraudulent return shall
be fined not more than $500 for each offense.
(Added to NRS by 1979, 431)
NRS 372.760 False or fraudulent return. Any
person required to make, render, sign or verify any report who makes any false
or fraudulent return, with intent to defeat or evade the determination of an
amount due required by law to be made, is guilty of a gross misdemeanor and
shall for each offense be fined not less than $300 nor more than $5,000, or be
imprisoned for not more than 364 days in the county jail, or be punished by
both fine and imprisonment.
(Added to NRS by 1979, 431; A 2013, 983)
NRS 372.765 Other violations of chapter. Any
violation of this chapter, except as otherwise provided, is a misdemeanor.
(Added to NRS by 1979, 431)
NRS 372.770 Statute of limitations. Any
prosecution for violation of any of the penal provisions of this chapter must
be instituted within 3 years after the commission of the offense.
(Added to NRS by 1979, 431)
NRS 372.775 Application of doctrine of res judicata. In the determination of any case arising under
this chapter, the rule of res judicata is applicable only if the liability
involved is for the same period as was involved in another case previously
determined.
(Added to NRS by 1979, 431; A 1981, 290)
MISCELLANEOUS PROVISIONS
NRS 372.780 Sales and Use Tax Account: Remittances; deposits.
1. All fees, taxes, interest and penalties
imposed and all amounts of tax required to be paid to the State under this
chapter must be paid to the Department in the form of remittances payable to
the Department.
2. The Department shall deposit the
payments in the State Treasury to the credit of the Sales and Use Tax Account
in the State General Fund.
(Added to NRS by 1979, 431; A 1981, 258)
NRS 372.785 Sales and Use Tax Account: Refunds. The
money in the Sales and Use Tax Account may, upon order of the State Controller,
be used for refunds under this chapter.
(Added to NRS by 1979, 431; A 1981, 259)
NRS 372.790 Remedies of State are cumulative. The
remedies of the State provided for in this chapter are cumulative, and no
action taken by the Department or the Attorney General constitutes an election
by the State to pursue any remedy to the exclusion of any other remedy for
which provision is made in this chapter.
(Added to NRS by 1979, 431)
NRS 372.795 Authority of Department to act for people of State. In all proceedings under this chapter the
Department may act for and on behalf of the people of the State of Nevada.
(Added to NRS by 1979, 431)
NRS 372.800 Indian reservations and colonies: Imposition and collection of
sales tax.
1. The governing body of an Indian
reservation or Indian colony may impose a tax on the privilege of selling
tangible personal property at retail on the reservation or colony.
2. If a sales tax is imposed, the
governing body may establish procedures for collecting the tax from any person
authorized to do business on the reservation or colony.
(Added to NRS by 1989, 1109)
NRS 372.805 Indian reservations and colonies: Restriction on collection of
tax by Department. The Department
of Taxation shall not collect the tax imposed by this chapter on the sale of
tangible personal property on an Indian reservation or Indian colony on which a
tax has been imposed pursuant to NRS 372.800 if:
1. The tax is equal to or greater than the
tax imposed by this chapter; and
2. A copy of an approved tribal tax
ordinance imposing the tax has been filed with the Department of Taxation.
(Added to NRS by 1989, 1109)
NRS 372.810 Rights of Indians not abridged. Nothing
in this chapter abridges the rights of any Indian, individual or tribe, or
infringes upon the sovereignty of any Indian tribe, organized under the Indian
Reorganization Act (25 U.S.C. §§ 476 et seq.).
(Added to NRS by 1989, 1109)
NRS 372.815 Strict construction of certain provisions of chapter. The imposition of taxes by this chapter, the
categories of transactions upon which taxes are imposed and the specification
of exemptions are exclusive. The Tax Commission and the Department shall not
construe any provision of this chapter to authorize the imposition of a tax
imposed by this chapter upon any transaction not expressly made taxable by this
chapter.
(Added to NRS by 1999, 1311)