[Rev. 11/21/2013 11:11:27 AM--2013]

CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX

GENERAL PROVISIONS

NRS 374.010           Short title.

NRS 374.015           Legislative finding and declaration.

NRS 374.020           Definitions.

NRS 374.025           “Business” defined.

NRS 374.030           “Gross receipts” defined.

NRS 374.035           “In a county” defined.

NRS 374.040           “Occasional sale” defined.

NRS 374.046           “Person” defined.

NRS 374.050           “Purchase” defined.

NRS 374.055           “Retail sale” and “sale at retail” defined.

NRS 374.060           “Retailer” defined.

NRS 374.065           “Sale” defined.

NRS 374.070           “Sales price” defined.

NRS 374.075           “Seller” defined.

NRS 374.080           “Storage” defined.

NRS 374.085           “Storage” and “use”: Exclusion.

NRS 374.090           “Tangible personal property” defined.

NRS 374.100           “Taxpayer” defined.

NRS 374.107           “Vehicle” defined.

NRS 374.108           “Vessel” defined.

SALES TAX

NRS 374.110           Imposition and rate.

NRS 374.111           Additional amount. [Effective through June 30, 2015.]

NRS 374.115           Method of collection.

NRS 374.120           Advertisement of assumption or absorption of tax by retailer unlawful; penalty.

NRS 374.125           Display of tax separately from price.

NRS 374.128           Provisions required in certain purchasing contracts of State or political subdivision.

NRS 374.130           Registration or permit required to engage in or conduct business as seller; application for permit.

NRS 374.135           Fee for permit.

NRS 374.140           Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes.

NRS 374.145           Fee for reinstatement of suspended or revoked permit.

NRS 374.150           Revocation or suspension of permit: Procedure; limitation on issuance of new permit.

NRS 374.160           Presumption of taxability; purchase for resale; sale by drop shipment.

NRS 374.170           Form and contents of resale certificate.

NRS 374.175           Liability of purchaser who gives and seller who takes resale certificate.

NRS 374.180           Improper use of resale certificate; penalty.

NRS 374.185           Resale certificate: Commingled fungible goods.

USE TAX

NRS 374.190           Imposition and rate.

NRS 374.191           Additional amount. [Effective through June 30, 2015.]

NRS 374.195           Liability for tax; extinguishment of liability.

NRS 374.200           Collection by retailer; purchaser’s receipt.

NRS 374.205           Tax as debt to county.

NRS 374.210           Advertisement of assumption or absorption of tax by retailer unlawful.

NRS 374.215           Tax must be displayed separately from price.

NRS 374.220           Unlawful acts.

NRS 374.225           Registration of retailers.

NRS 374.230           Presumption of purchase for use; purchase for resale; sale by drop shipment.

NRS 374.240           Form and contents of resale certificate.

NRS 374.245           Liability of purchaser giving resale certificate for use of article bought for resale.

NRS 374.250           Resale certificate: Commingled fungible goods.

NRS 374.255           Presumption of purchase for use in this State.

NRS 374.260           Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

NRS 374.263           Presumption that certain property delivered outside this State was not purchased for use in this State.

EXEMPTIONS

NRS 374.265           “Exempted from the taxes imposed by this chapter” defined.

NRS 374.270           Constitutional and statutory exemptions.

NRS 374.275           Proceeds of mines.

NRS 374.280           Fuel used to propel motor vehicle.

NRS 374.285           Animals and plants intended for human consumption; feed; fertilizer.

NRS 374.2861         Farm machinery and equipment.

NRS 374.287           Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine.

NRS 374.289           Food for human consumption.

NRS 374.2891         Basis for determining exemption of food for human consumption.

NRS 374.2892         Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.

NRS 374.290           Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.

NRS 374.292           Textbooks sold within Nevada System of Higher Education.

NRS 374.295           Containers.

NRS 374.300           Gas, electricity and water.

NRS 374.305           Domestic fuels.

NRS 374.310           Personal property used for performance of certain contracts on public works.

NRS 374.315           Personal property used for performance of certain written contracts. [Effective through June 30, 2015.]

NRS 374.315           Personal property used for performance of certain written contracts. [Effective July 1, 2015.]

NRS 374.320           Newspapers.

NRS 374.321           Manufactured homes and mobile homes.

NRS 374.325           Occasional sales.

NRS 374.330           Personal property sold to United States, State or political subdivision.

NRS 374.3305         Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.

NRS 374.3306         Requirements for organization created for religious, charitable or educational purposes.

NRS 374.331           Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.

NRS 374.335           Sale to common carrier.

NRS 374.340           Property shipped outside State pursuant to sales contract.

NRS 374.345           Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.

NRS 374.350           Use tax: Property on which sales tax paid.

NRS 374.352           Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.

NRS 374.353           Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

NRS 374.355           Liability of purchaser who uses property declared exempt for purpose not exempt.

ABATEMENTS

NRS 374.357           Abatement for eligible machinery or equipment used by certain new or expanded businesses.

NRS 374.358           Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]

RETURNS AND PAYMENTS

NRS 374.359           Taxes collected to be held in separate account.

NRS 374.360           Date tax due.

NRS 374.365           Return: Filing requirements; combination with certain returns; signatures.

NRS 374.370           Contents of return; violations.

NRS 374.371           Computation of amount of taxes due.

NRS 374.373           Deduction of certain bad debts from taxable sales; violations.

NRS 374.375           Reimbursement for collection of tax.

NRS 374.380           Delivery of return; remittance.

NRS 374.385           Reporting and payment periods.

NRS 374.388           Presumption of payment: Certificate of ownership for used manufactured home or used mobile home.

NRS 374.390           Lease and rental receipts: Reporting; payment.

NRS 374.395           Affixing and cancelling of revenue stamps.

NRS 374.400           Extension of time for filing return and paying tax.

NRS 374.402           Deferral of payment of tax on certain sales of eligible property.

SECURITY

NRS 374.515           Authority of Department; amount; sales; return of surplus.

OVERPAYMENTS AND REFUNDS

NRS 374.635           Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.

NRS 374.640           Limitations on claims for refund or credit.

NRS 374.643           Credit or refund of tax for business within zone for economic development.

NRS 374.645           Credit or refund for use tax: Reimbursement of vendor for sales tax.

NRS 374.650           Form and contents of claim for credit or refund.

NRS 374.655           Failure to file claim constitutes waiver.

NRS 374.660           Service of notice of disallowance of claim.

NRS 374.665           Payment of interest on overpayments.

NRS 374.670           Disallowance of interest.

NRS 374.675           Injunction or other process to prevent collection of tax prohibited.

NRS 374.680           Action for refund: Claim as condition precedent.

NRS 374.685           Action for refund: Time to sue; venue of action; waiver.

NRS 374.690           Right of appeal on failure of Department to mail notice of action on claim.

NRS 374.695           Judgment for plaintiff: Credits; refund of balance.

NRS 374.700           Allowance of interest.

NRS 374.705           Standing to recover.

NRS 374.710           Recovery of erroneous refunds: Action; jurisdiction and venue.

NRS 374.715           District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.

NRS 374.720           Cancellation of illegal determination: Procedure; limitation.

ADMINISTRATION

NRS 374.723           Application of chapter 360B of NRS.

NRS 374.724           Applicability to certain retailers; construction of certain terms.

NRS 374.725           Enforcement by Department; adoption of regulations.

NRS 374.726           Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective through June 30, 2015.]

NRS 374.726           Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective July 1, 2015.]

NRS 374.727           Calculation of tax imposed on use or other consumption of meals provided by employer. [Repealed.]

NRS 374.7273         Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.

NRS 374.7275         Calculation of tax imposed on retail sale of large appliances.

NRS 374.7285         Application of NRS 374.330 to sale of property to certain members of Nevada National Guard and their families.

NRS 374.7286         Claim of exemption by certain members of Nevada National Guard and their families.

NRS 374.729           Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.

NRS 374.731           Application of NRS 374.330 to sale of certain medical devices to governmental entities.

NRS 374.7315         Application of NRS 374.3305 to transfer of motor vehicle.

NRS 374.732           Taxation of photographers: Furnishing of proofs considered to be rendition of service.

NRS 374.735           Employment of accountants, investigators and other persons; delegation of authority.

NRS 374.738           Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.

NRS 374.739           Certain broadcasting activities not taxable transactions.

NRS 374.740           Records to be kept by sellers, retailers and others.

NRS 374.745           Examination of records; investigation of business.

NRS 374.750           Reports for administering use tax: Filing; contents.

PENALTIES

NRS 374.760           Failure to make return or furnish data.

NRS 374.765           False or fraudulent return.

NRS 374.770           Other violations of chapter.

NRS 374.775           Statute of limitations.

NRS 374.780           Application of doctrine of res judicata.

MISCELLANEOUS PROVISIONS

NRS 374.785           Sales and Use Tax Account: Remittances; deposits; transfers.

NRS 374.790           Remedies of county are cumulative.

NRS 374.795           Department’s authority to act for counties.

NRS 374.800           Indian reservations and colonies: Imposition and collection of sales tax.

NRS 374.805           Indian reservations and colonies: Restriction on collection of tax by Department.

NRS 374.810           Rights of Indians not abridged.

NRS 374.815           Strict construction of certain provisions of chapter.

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GENERAL PROVISIONS

      NRS 374.010  Short title.  This chapter shall be known and may be cited as the Local School Support Tax Law.

      (Added to NRS by 1967, 895)

      NRS 374.015  Legislative finding and declaration.  The Legislature, having carefully considered the needs of the public school system and the financial resources of the State of Nevada, and its several classes of local governments, finds and declares:

      1.  That sound principles of government require an increased contribution by the local district, which controls its schools, to their support.

      2.  That such an increase equitably should not and economically cannot be provided through an increase in the tax upon property.

      3.  That there is no other object of taxation, except retail sales, which is so generally distributed among the several school districts in proportion to their respective population and wealth as to be suitable for the imposition of a tax in each school district for the support of its local schools.

      4.  That it is therefore necessary to impose, in addition to the sales and use taxes enacted in 1955 to provide revenue for the State of Nevada, a separate tax upon the privilege of selling tangible personal property at retail in each county to provide revenue for the school district comprising such county.

      5.  That in order to avoid imposing unfair competitive hardships upon merchants in the several counties, it is necessary that such additional tax be imposed:

      (a) At the same rate in each county; and

      (b) Upon tangible personal property purchased outside this State for use within the State.

      6.  That the imposition of such a tax at a mandatory and uniform rate throughout the counties of the State makes such tax a fair counterpart to the mandatory property tax levy which it is designed to supplement.

      7.  That the tax collected upon property purchased outside the State, which cannot for this reason be returned to its county of origin, can best serve its purpose of supporting local schools if it is channeled to the several school districts through the State Distributive School Account in the State General Fund.

      8.  That the convenience of the public and of retail merchants will best be served by imposing the local school support tax upon exactly the same transactions, requiring the same reports and making such tax parallel in all respects to the sales and use taxes.

      (Added to NRS by 1967, 895; A 1987, 418)

      NRS 374.020  Definitions.  As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 374.025 to 374.108, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 1967, 895; A 1983, 445, 2059, 2065; 2003, 2822; 2005, 1775)

      NRS 374.025  “Business” defined.  “Business” includes any activity engaged in by any person or caused to be engaged in by the person with the object of gain, benefit or advantage, either direct or indirect.

      (Added to NRS by 1967, 895)

      NRS 374.030  “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 Department may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his or her vendor for tax which the vendor is required to pay to the county 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 or her 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 Department 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.

      (Added to NRS by 1967, 895; A 1975, 1723; 1983, 2059; 1987, 903; 2001, 824)

      NRS 374.035  “In a county” defined.  “In a county” means within the exterior limits of a county, and includes all territory within such limits owned by or ceded to the United States of America.

      (Added to NRS by 1967, 896)

      NRS 374.040  “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 or she 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.

      (Added to NRS by 1967, 896; A 1983, 2060; 2003, 2372)

      NRS 374.046  “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 does not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.

      (Added to NRS by 2005, 1775)

      NRS 374.050  “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.

      (Added to NRS by 1967, 897)

      NRS 374.055  “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 a county 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 the county, is a retail sale in the county by the person making the delivery. The person making the delivery shall include the retail selling price of the property in his or her gross receipts.

      (Added to NRS by 1967, 897; A 1999, 3204; 2003, 2372)

      NRS 374.060  “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 Department determines that it is necessary for the efficient administration of this chapter to regard any salespersons, 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 Department 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 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 or her in the performance of his or her 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.

      (Added to NRS by 1967, 897; A 1975, 1724; 1977, 959; 1983, 2060; 1987, 2193; 2003, 2373)

      NRS 374.065  “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 Department 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, but does not include 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.

      (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.

      (Added to NRS by 1967, 898; A 1975, 1725; 2013, 3736)

      NRS 374.070  “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 the 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 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 tax imposed by the State of Nevada upon or with respect to the storage, use or other consumption of tangible personal property purchased from any retailer.

      (f) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle or vessel which is taken in trade on the purchase of another vehicle or vessel.

      (Added to NRS by 1967, 898; A 1983, 2061; 1985, 1119, 1988; 2003, 2374, 2822; 2005, 2491)

      NRS 374.075  “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.

      (Added to NRS by 1967, 899)

      NRS 374.080  “Storage” defined.  “Storage” includes any keeping or retention in a county for any purpose except sale in the regular course of business or subsequent use solely outside the county of tangible personal property purchased from a retailer.

      (Added to NRS by 1967, 899)

      NRS 374.085  “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.

      (Added to NRS by 1967, 899; A 1999, 3204; 2003, 2374; 2005, 1776)

      NRS 374.090  “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.

      (Added to NRS by 1967, 899)

      NRS 374.100  “Taxpayer” defined.  “Taxpayer” means any person liable for tax under this chapter.

      (Added to NRS by 1967, 899)

      NRS 374.107  “Vehicle” defined.  “Vehicle” has the meaning ascribed to it in NRS 482.135.

      (Added to NRS by 1983, 2058)

      NRS 374.108  “Vessel” defined.

      1.  Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water.

      2.  The term does not include a canoe, float tube, kayak, rubber raft or seaplane.

      (Added to NRS by 2003, 2822)

SALES TAX

      NRS 374.110  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 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.

      (Added to NRS by 1967, 899; A 1981, 290; 1991, 2293)

      NRS 374.111  Additional amount. [Effective through June 30, 2015.]  In addition to the amount of tax imposed pursuant to NRS 374.110, for the privilege of selling tangible personal property at retail an additional amount of tax is hereby imposed upon all retailers at the rate of 0.35 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.

      (Added to NRS by 2009, 2191; A 2011, 2897; 2013, 3426)

      NRS 374.115  Method of collection.  The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.

      (Added to NRS by 1967, 899)

      NRS 374.120  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.

      (Added to NRS by 1967, 899)

      NRS 374.125  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 1967, 899; A 1975, 1725)

      NRS 374.128  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 374.130 or registered pursuant to NRS 360B.200,

Ê the contract must include a provision requiring the person to obtain a permit pursuant to NRS 374.130 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 any county in this State. For the purposes of a permit obtained pursuant to NRS 374.130, the person shall be deemed to have a place of business in each county in this State, but shall pay the fee for a single permit.

      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, 1715; A 2003, 2375; 2005, 1778)

      NRS 374.130  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 a county 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 such other information as 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 1967, 899; A 1975, 1725; 1983, 2062; 2003, 2375; 2005, 1778; 2007, 2313)

      NRS374.135  Fee for permit.  At the time of making an application for a permit pursuant to NRS 374.130, the applicant shall pay to the Department a fee of $5 for each permit.

      (Added to NRS by 1967, 900; A 1975, 1726; 2003, 20th Special Session, 21; 2007, 2313)

      NRS 374.140  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 374.150, after compliance with NRS 374.130, 374.135 and 374.515 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 county.

      (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 therein. A permit must at all times be conspicuously displayed at the place for which it is issued.

      (Added to NRS by 1967, 900; A 1975, 1726; 1999, 2497; 2005, 296; 2007, 2313)

      NRS 374.145  Fee for reinstatement of suspended or revoked permit.  A seller whose permit has been previously suspended or revoked shall pay the Department a fee of $5 for the renewal or issuance of a permit.

      (Added to NRS by 1967, 900; A 1975, 1726; 2003, 20th Special Session, 21)

      NRS 374.150  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 shall 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 1967, 900; A 1969, 226; 1975, 1726; 1981, 145; 1985, 285)

      NRS 374.160  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 374.140; 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 1967, 900; A 2007, 2314; 2011, 2759)

      NRS 374.170  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 1967, 901; A 1975, 1726; 2003, 2376; 2005, 1778; 2007, 2314)

      NRS 374.175  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 the purchaser, 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 the purchaser.

      (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 1967, 901; A 2007, 2315)

      NRS 374.180  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 1967, 901)

      NRS 374.185  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 1967, 901)

USE TAX

      NRS 374.190  Imposition and rate.

      1.  An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of the property.

      2.  The tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.

      (Added to NRS by 1967, 901; A 1981, 290; 1983, 445, 1951; 1991, 2293)

      NRS 374.191  Additional amount. [Effective through June 30, 2015.]

      1.  In addition to the amount of excise tax imposed pursuant to NRS 374.190, an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 0.35 percent of the sales price of the property.

      2.  The additional amount of tax is imposed on all property which was acquired out of State in a transaction which would have been a taxable sale if it had occurred within this State.

      (Added to NRS by 2009, 2191; A 2011, 2897; 2013, 3426)

      NRS 374.195  Liability for tax; extinguishment of liability.  Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the Department under such 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 the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

      (Added to NRS by 1967, 901; A 1975, 1727)

      NRS 374.200  Collection by retailer; purchaser’s receipt.  Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under NRS 374.265 to 374.355, 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 Department.

      (Added to NRS by 1967, 902; A 1975, 1727; 1987, 408)

      NRS 374.205  Tax as debt to county.  The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county.

      (Added to NRS by 1967, 902)

      NRS 374.210  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.

      (Added to NRS by 1967, 902)

      NRS 374.215  Tax must be displayed separately from price.  The tax required to be collected by the retailer from the purchaser shall 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 1967, 902)

      NRS 374.220  Unlawful acts.  Any person violating NRS 374.200, 374.210 or 374.215 is guilty of a misdemeanor.

      (Added to NRS by 1967, 902)

      NRS 374.225  Registration of retailers.  Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the Department and give:

      1.  The name and address of all agents operating in the county.

      2.  The location of all distribution or sales houses or offices or other places of business in the county.

      3.  Such other information as the Department may require.

      (Added to NRS by 1967, 902; A 1975, 1727)

      NRS 374.230  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 a county is sold for storage, use or other consumption in the county 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 374.140; 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 1967, 902; A 2007, 2315; 2011, 2759)

      NRS374.240  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 1967, 902; A 1975, 1727; 2003, 2376; 2005, 1778; 2007, 2315)

      NRS 374.245  Liability of purchaser giving resale certificate for 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 1967, 903)

      NRS 374.250  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 1967, 903)

      NRS 374.255  Presumption of purchase for use in this State.  It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumption in the county.

      (Added to NRS by 1967, 903)

      NRS 374.260  Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.

      1.  Except as otherwise provided in NRS 374.263, on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this State to a purchaser known by the retailer to be a resident of the county was purchased from a retailer for storage, use or other consumption in the county and stored, used or otherwise consumed in the county.

      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 1967, 903; A 1975, 1727; 1999, 944)

      NRS 374.263  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, 944)

EXEMPTIONS

      NRS 374.265  “Exempted from the taxes imposed by this chapter” defined.  “Exempted from the taxes imposed by this chapter,” as used in NRS 374.265 to 374.355, inclusive, means exempted from the computation of the amount of taxes imposed.

      (Added to NRS by 1967, 903; A 1987, 408; 2001, 825, 1538; 2003, 3496; 2005, 678, 2489; 2005, 22nd Special Session, 87)

      NRS 374.270  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 a county 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.

      (Added to NRS by 1967, 903)

      NRS 374.275  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 a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS.

      (Added to NRS by 1967, 903)

      NRS 374.280  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 a county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor vehicle on the highways.

      (Added to NRS by 1967, 903)

      NRS 374.285  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.

      (Added to NRS by 1967, 904)

      NRS 374.2861  Farm machinery and equipment.

      1.  There are exempted from the taxes imposed by this chapter 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.

      (Added to NRS by 2005, 2486)

      NRS 374.287  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 chapter 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 or her 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 or her 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 or her 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.

      (Added to NRS by 1969, 534; A 1985, 2029; 1987, 2194; 1993, 2228; 1995, 1009; 2003, 2377)

      NRS 374.289  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 preparations.

      (d) Prepared food intended for immediate consumption.

      (Added to NRS by 1979, 431)

      NRS 374.2891  Basis for determining exemption of food for human consumption.  In administering the provisions of NRS 374.289, 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 374.2892  Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.  For the purposes of the tax on the use or other consumption of tangible personal property, 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 the retailer does not lose its tax-exempt status as food for human consumption as the result of being so provided.

      (Added to NRS by 2013, 3736)

      NRS 374.290  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 a county 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.

      (Added to NRS by 1967, 904)

      NRS 374.292  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 Nevada System of Higher Education.

      (Added to NRS by 1989, 822; A 1993, 397)

      NRS 374.295  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 a county 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.”

      (Added to NRS by 1967, 904)

      NRS 374.300  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 a county of, gas, electricity and water when delivered to consumers through mains, lines or pipes.

      (Added to NRS by 1967, 904)

      NRS 374.305  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 a county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas.

      (Added to NRS by 1967, 904)

      NRS 374.310  Personal property used for performance of certain contracts on public works.

      1.  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 a county of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1967.

      2.  There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a contract on public works which was executed prior to May 1, 1981, or for which a binding bid was submitted before that date if the bid was afterward accepted.

      (Added to NRS by 1967, 904; A 1981, 290, 1017)

      NRS 374.315  Personal property used for performance of certain written contracts. [Effective through June 30, 2015.]

      1.  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 a county of, tangible personal property used for the performance of a written contract entered into before July 1, 1967.

      2.  There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction entered into before May 1, 1981.

      3.  There are exempted from the additional taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction of an improvement to real property, entered into before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional taxes.

      4.  There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract entered into before July 1, 2009.

      (Added to NRS by 1967, 904; A 1981, 291, 1243; 1993, 1370; 2009, 2192, 2410; 2011, 2897; 2013, 3426)

      NRS 374.315  Personal property used for performance of certain written contracts. [Effective July 1, 2015.]

      1.  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 a county of, tangible personal property used for the performance of a written contract entered into before July 1, 1967.

      2.  There are exempted from the additional taxes imposed by amendment to this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction entered into before May 1, 1981.

      3.  There are exempted from the additional taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in a county of, tangible personal property used for the performance of a written contract for construction of an improvement to real property, entered into before July 30, 1991, or for which a binding bid was submitted before that date if the bid was afterward accepted, if under the terms of the contract or bid the contract price or bid amount cannot be adjusted to reflect the imposition of the additional taxes.

      (Added to NRS by 1967, 904; A 1981, 291, 1243; 1993, 1370; 2009, 2192, 2410; 2011, 2897; 2013, 3426, effective July 1, 2015)

      NRS 374.320  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 a county 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.

      (Added to NRS by 1967, 905; A 1969, 534)

      NRS 374.321  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.

      (Added to NRS by 1987, 821; A 2005, 1776)

      NRS 374.325  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 a county of tangible personal property, the transfer of which to the purchaser is an occasional sale.

      (Added to NRS by 1967, 905)

      NRS 374.330  Personal property sold 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.

      (Added to NRS by 1967, 905; A 1995, 1440)

      NRS 374.3305  Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.  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, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes.

      (Added to NRS by 1995, 1439)

      NRS 374.3306  Requirements for organization created for religious, charitable or educational purposes.

      1.  For the purposes of NRS 374.3305, 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, 1439; A 1999, 966; 2003, 1284)

      NRS 374.331  Personal property loaned or donated 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.

      (Added to NRS by 1987, 408)

      NRS 374.335  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.

      (Added to NRS by 1967, 905)

      NRS 374.340  Property shipped outside State pursuant to sales contract.  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.

      (Added to NRS by 1967, 905)

      NRS 374.345  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.

      (Added to NRS by 1967, 905; A 1983, 445; 2005, 1776)

      NRS 374.350  Use tax: Property on which sales tax paid.  The storage, use or other consumption in a county 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.

      (Added to NRS by 1967, 906)

      NRS 374.352  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, 2369; A 2005, 1778; 2007, 2316; 2011, 2760)

      NRS 374.353  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 374.3305 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 374.3305 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, 1440)—(Substituted in revision for NRS 374.3307)

      NRS 374.355  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 or she were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him or her shall be deemed the gross receipts from such retail sale.

      (Added to NRS by 1967, 906)

ABATEMENTS

      NRS 374.357  Abatement for eligible machinery or equipment used by certain new or expanded businesses.

      1.  A person who maintains a business or intends to locate a business in this State may, pursuant to NRS 360.750, apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 360.750.

      2.  If an application for an abatement is approved pursuant to NRS 360.750:

      (a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for not more than 2 years.

      (b) The abatement must be administered and carried out in the manner set forth in NRS 360.750.

      3.  As used in this section, unless the context otherwise requires, “eligible machinery or equipment” means machinery or equipment for which a deduction is authorized pursuant to 26 U.S.C. § 179. The term does not include:

      (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 1995, 744; A 1999, 1748; 2001, 1583; 2003, 2925, 2927; 2007, 3384; 2011, 3468)

      NRS 374.358  Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]

      1.  A person who maintains a business or intends to locate a business in a historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597 in this State may, pursuant to the applicable provisions of NRS 274.310, 274.320 or 274.330, apply to the Office of Economic Development for an abatement from the taxes imposed by this chapter on the gross receipts from the sale, and the storage, use or other consumption, of eligible machinery or equipment for use by a business which has been approved for an abatement pursuant to NRS 274.310, 274.320 or 274.330.

      2.  If an application for an abatement is approved pursuant to NRS 274.310, 274.320 or 274.330:

      (a) The taxpayer is eligible for an abatement from the tax imposed by this chapter for:

             (1) Except as otherwise provided in subparagraph (2), a duration of not less than 1 year but not more than 5 years; or

             (2) If the business is a data center that has invested or commits to invest during the period in which the abatement is effective, a minimum of $100,000,000 in the historically underutilized business zone, as defined in 15 U.S.C. § 632, redevelopment area created pursuant to NRS 279.382 to 279.685, inclusive, area eligible for a community development block grant pursuant to 24 C.F.R. Part 570 or enterprise community established pursuant to 24 C.F.R. Part 597, a duration of not less than 1 year but not more than 15 years.

      (b) The abatement must be administered and carried out in the manner set forth in the applicable provisions of NRS 274.310, 274.320 or 274.330.

      3.  As used in this section, unless the context otherwise requires:

      (a) “Data center” has the meaning ascribed to it in NRS 274.025.

      (b) “Eligible machinery or equipment” means machinery or equipment for which a deduction is authorized pursuant to 26 U.S.C. § 179. The term does not include:

             (1) Buildings or the structural components of buildings;

             (2) Equipment used by a public utility;

             (3) Equipment used for medical treatment;

             (4) Machinery or equipment used in mining; or

             (5) Machinery or equipment used in gaming.

      (Added to NRS by 2013, 27th Special Session, 18)

RETURNS AND PAYMENTS

      NRS 374.359  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, 1068)

      NRS 374.360  Date tax due.  Except as otherwise provided in NRS 374.385 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 1967, 906; A 1975, 1728; 1981, 291; 2003, 2377; 2005, 1778)

      NRS 374.365  Return: Filing requirements; combination with certain 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 372 of NRS.

      2.  For purposes of:

      (a) The sales tax, a return must be filed by every seller.

      (b) The use tax, a return must be filed by every retailer maintaining a place of business in the county and by every 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 1967, 906; A 1975, 1728; 1981, 291; 2003, 2378; 2005, 1778; 2011, 2760)

      NRS 374.370  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 1967, 906; A 1975, 1728; 1995, 1972, 2556; 1997, 647, 1106; 2003, 2378; 2005, 1778; 2011, 2761)

      NRS 374.371  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, 2369; A 2005, 1778)

      NRS 374.373  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 374.635 to 374.720, 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, 2370; A 2005, 1778; 2013, 974)

      NRS 374.375  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 374.360, a taxpayer may deduct and withhold from the taxes otherwise due from the taxpayer 0.25 percent thereof 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 1967, 906; A 1981, 291; 1991, 2294; 2003, 2379; 2003, 20th Special Session, 21; 2005, 1778; 2008, 25th Special Session, 20; 2009, 2097)

      NRS 374.380  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 1967, 906; A 1975, 1728; 2003, 2380; 2005, 1778; 2011, 2762)

      NRS 374.385  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 county 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 1967, 906; A 1975, 1728; 1981, 291, 910; 2003, 2380; 2005, 1778; 2007, 390)

      NRS 374.388  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 374.321.

      (Added to NRS by 1989, 960; A 1993, 1578; 2001, 2602)

      NRS 374.390  Lease and rental receipts: Reporting; payment.  For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such regulations as the Department may prescribe.

      (Added to NRS by 1967, 907; A 1975, 1729)

      NRS 374.395  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 1967, 907; A 1975, 1729)

      NRS 374.400  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 1967, 907; A 1975, 1729; 1985, 950)

      NRS 374.402  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 this chapter;

      (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, 215; 2011, 3468; 2013, 27th Special Session, 19)

SECURITY

      NRS 374.515  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 case of persons 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 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 1967, 910; A 1975, 1731; 1981, 292, 910; 1985, 1180; 2007, 390)

OVERPAYMENTS AND REFUNDS

      NRS 374.635  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 shall certify to the board of county commissioners 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 board of county commissioners, 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 NRS 374.190 to 374.260, inclusive, must be credited or refunded by the county to the purchaser, subject to the requirements of NRS 360.236.

      (Added to NRS by 1967, 916; A 1975, 1736; 1995, 1973; 2005, 1776; 2009, 67, 2192; 2011, 2897; 2013, 3426, 3736)

      NRS 374.640  Limitations on claims for refund or credit.  Except as otherwise provided in NRS 360.235, 360.395 and 374.373:

      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 1967, 916; A 1975, 1736; 1981, 293; 1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)

      NRS 374.643  Credit or refund of tax for business within zone for economic development.

      1.  Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax paid under this chapter for all tangible personal property purchased in the conduct of its business for the period, not to exceed 5 years, stated in its agreement with the city or county, as the case may be, made under NRS 274.270, or until the person is no longer certified as a qualified business under that section, whichever occurs first.

      2.  Claims for credit or refund may be filed under this section only if:

      (a) The city or county which designated the specially benefited zone has adopted an ordinance authorizing such claims; and

      (b) This benefit is specified in the agreement made under NRS 274.270.

      (Added to NRS by 1983, 1996)

      NRS 374.645  Credit or refund for use tax: Reimbursement of vendor for sales tax.  No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to NRS 374.350, 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 county.

      (Added to NRS by 1967, 916; A 1995, 1973; 2009, 2192; 2011, 2897; 2013, 3426, 3737)

      NRS 374.650  Form and contents of claim for credit or refund.  Every claim shall be in writing and shall state the specific grounds upon which the claim is founded.

      (Added to NRS by 1967, 916)

      NRS 374.655  Failure to file claim constitutes waiver.  Failure to file a claim within the time prescribed in NRS 374.640 constitutes a waiver of any demand against the county on account of overpayment.

      (Added to NRS by 1967, 916)

      NRS 374.660  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 1967, 916; A 1975, 1736)

      NRS 374.665  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 1967, 916; A 1975, 1736; 1981, 293; 1999, 2498; 2007, 914)

      NRS 374.670  Disallowance of interest.  If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon.

      (Added to NRS by 1967, 917; A 1975, 1737)

      NRS 374.675  Injunction or other process to prevent collection of tax prohibited.  No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof 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 1967, 917)

      NRS 374.680  Action for refund: Claim as condition precedent.  No suit or proceeding shall 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 duly filed.

      (Added to NRS by 1967, 917)

      NRS 374.685  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 county on account of alleged overpayments.

      (Added to NRS by 1967, 917; A 1969, 287; 1975, 1737; 1999, 2499)

      NRS 374.690  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 1967, 917; A 1975, 1737; 1999, 2499)

      NRS 374.695  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 1967, 917; A 1995, 1974; 2005, 1777)

      NRS 374.700  Allowance of interest.  In any judgment, interest shall 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 1967, 917; A 1975, 1737; 2011, 3145)

      NRS 374.705  Standing to recover.  A judgment shall 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 1967, 917; A 1975, 1737)

      NRS 374.710  Recovery of erroneous refunds: Action; jurisdiction and venue.  The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county.

      (Added to NRS by 1967, 918; A 1975, 1737)

      NRS 374.715  District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.  The district attorney of the county to which the refund is owed, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings.

      (Added to NRS by 1967, 918)

      NRS 374.720  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 board of county commissioners, and such board 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 such board, shall authorize the cancellation of the amount upon the records of the Department.

      (Added to NRS by 1967, 918; A 1975, 1737)

ADMINISTRATION

      NRS 374.723  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, 2369; A 2005, 1778)

      NRS 374.724  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 a county 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 a county 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 a county” in accordance with the provisions of subsection 1.

      (Added to NRS by 2011, 2758)

      NRS 374.725  Enforcement by Department; adoption of regulations.

      1.  The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter.

      2.  The Department may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect.

      (Added to NRS by 1967, 918; A 1975, 1738)

      NRS 374.726  Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective through June 30, 2015.]  In its administration of the use tax imposed by NRS 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a county 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, 2486; A 2007, 2316; 2009, 2192; 2011, 2897; 2013, 3426)

      NRS 374.726  Application of use tax to certain property acquired free of charge at convention, trade show or other public event. [Effective July 1, 2015.]  In its administration of the use tax imposed by NRS 374.190, the Department shall not consider the storage, use or other consumption in a county 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, 2486; A 2007, 2316; 2009, 2192; 2011, 2897; 2013, 3426, effective July 1, 2015)

      NRS 374.727  Calculation of tax imposed on use or other consumption of meals provided by employer.  Repealed. (See chapter 549, Statutes of Nevada 2013, at page 3737.)

 

      NRS 374.7273  Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.  In administering the provisions of NRS 374.340, 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, 181; A 2001, 825, 2603; 2003, 2380, 2822; 2005, 2490)

      NRS 374.7275  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, 913)

      NRS 374.7285  Application of NRS 374.330 to sale of property to certain members of Nevada National Guard and their families.  In administering the provisions of NRS 374.330, 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, 2450)

      NRS 374.7286  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 374.7285 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 374.7285, 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 374.7285, 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 374.729  Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.  In administering the provisions of NRS 374.330, 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, 2482; A 2003, 1202)

      NRS 374.731  Application of NRS 374.330 to sale of certain medical devices to governmental entities.

      1.  In administering the provisions of NRS 374.330, 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, 3084; 2009, 2995; 2011, 1520)

      NRS 374.7315  Application of NRS 374.3305 to transfer of motor vehicle.  In administering the provisions of NRS 374.3305, 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 374.732  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 374.735  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, prescribe regulations or perform any other duties imposed by this chapter.

      (Added to NRS by 1967, 918; A 1975, 1738)

      NRS 374.738  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 a county 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 the 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 the county.

      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 the county for the collection of the use tax by and from advertisers and sellers who do not otherwise maintain a place of business in the county. 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 out-of-state advertisers or sellers who do not otherwise maintain a place of business in the county.

      (Added to NRS by 1989, 1508)

      NRS 374.739  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, 1391)

      NRS 374.740  Records to be kept by sellers, retailers and others.

      1.  Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the Department may require.

      2.  Every such seller, retailer or person who files the returns required under this chapter shall keep such records for not less than 4 years from the making of such records unless the Department in writing sooner authorizes their destruction.

      3.  Every such seller, retailer or person who fails to file the returns required under this chapter shall keep such records for not less than 8 years from the making of such records unless the Department in writing sooner authorizes their destruction.

      (Added to NRS by 1967, 918; A 1975, 1738)

      NRS 374.745  Examination of records; investigation of business.  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 in order 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.

      (Added to NRS by 1967, 919; A 1975, 1738)

      NRS 374.750  Reports for administering use tax: Filing; contents.  In 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 shall:

      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 1967, 919; A 1975, 1738)

PENALTIES

      NRS 374.760  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 1967, 919; A 1975, 1739; 1985, 286)

      NRS 374.765  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 subject to both fine and imprisonment.

      (Added to NRS by 1967, 919; A 2013, 983)

      NRS 374.770  Other violations of chapter.  Any violation of this chapter, except as otherwise provided, is a misdemeanor.

      (Added to NRS by 1967, 920)

      NRS 374.775  Statute of limitations.  Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within 3 years after the commission of the offense.

      (Added to NRS by 1967, 920)

      NRS 374.780  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 1967, 920; A 1981, 293)

MISCELLANEOUS PROVISIONS

      NRS 374.785  Sales and Use Tax Account: Remittances; deposits; transfers.

      1.  All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties 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.

      3.  The State Controller, acting upon the collection data furnished by the Department, shall, each month, from the Sales and Use Tax Account in the State General Fund:

      (a) Transfer .75 percent of all fees, taxes, interest and penalties collected in each county during the preceding month to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.

      (b) Transfer .75 percent of all fees, taxes, interest and penalties collected during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State to the appropriate account in the State General Fund as compensation to the State for the costs of collecting the tax.

      (c) Determine for each county the amount of money equal to the fees, taxes, interest and penalties collected in the county pursuant to this chapter during the preceding month less the amount transferred pursuant to paragraph (a).

      (d) Transfer the total amount of taxes collected pursuant to this chapter during the preceding month from out-of-state businesses not maintaining a fixed place of business within this State, less the amount transferred pursuant to paragraph (b) and excluding any amounts required to be remitted pursuant to NRS 360.850 and 360.855, to the State Distributive School Account in the State General Fund.

      (e) Except as otherwise provided in NRS 387.528 or as required to carry out NRS 360.850 and 360.855, transfer the amount owed to each county to the Intergovernmental Fund and remit the money to the credit of the county school district fund.

      (Added to NRS by 1967, 920; A 1971, 649, 2088; 1975, 1739; 1981, 259, 294, 303, 304, 1778; 1983, 2062; 1987, 418, 1427; 1989, 313; 1991, 2168; 1993, 1992; 1997, 459, 2714; 1999, 599, 1907; 2001, 295; 2003, 2381, 2938; 2005, 2372)

      NRS 374.790  Remedies of county are cumulative.  The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter.

      (Added to NRS by 1967, 920; A 1975, 1740)

      NRS 374.795  Department’s authority to act for counties.  In all proceedings under this chapter the Department may act for and on behalf of the counties of the State of Nevada.

      (Added to NRS by 1967, 920; A 1975, 1740)

      NRS 374.800  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 374.805  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 374.800 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 374.810  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 374.815  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 Nevada 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, 1312)