Nrs: Chapter 372 - Sales And Use Taxes

Link to law: https://www.leg.state.nv.us/NRS/NRS-372.html
Published: 2015

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[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to 47.1, inclusive, and 68 to 153.2, inclusive, were repealed by referendum at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)