LOCAL SCHOOL SUPPORT TAX
Nev. Rev. Stat. 374
in effectContents
section374.010. Short title.section374.015. Legislative finding and declaration.section374.020. Definitions.section374.025. Business defined.section374.030. Gross receipts defined.section374.035. In a county defined.section374.040. Occasional sale defined.section374.046. Person defined.section374.050. Purchase defined.section374.055. Retail sale and sale at retail defined.section374.060. Retailer defined.section374.065. Sale defined.section374.070. Sales price defined.section374.075. Seller defined.section374.080. Storage defined.section374.085. Storage and use: Exclusion.section374.090. Tangible personal property defined.section374.100. Taxpayer defined.section374.107. Vehicle defined.section374.108. Vessel defined.section374.110. Imposition and rate.section374.111. Additional amount.section374.115. Method of collection.section374.120. Advertisement of assumption or absorption of tax by retailer unlawful; penalty.section374.125. Display of tax separately from price.section374.128. Provisions required in certain purchasing contracts of State or political subdivision.section374.160. Presumption of taxability; purchase for resale; sale by drop shipment.section374.170. Form and contents of resale certificate.section374.175. Liability of purchaser who gives and seller who takes resale certificate.section374.180. Improper use of resale certificate; penalty.section374.185. Resale certificate: Commingled fungible goods.section374.190. Imposition and rate.section374.191. Additional amount.section374.195. Liability for tax; extinguishment of liability.section374.200. Collection by retailer; purchasers receipt.section374.205. Tax as debt to county.section374.210. Advertisement of assumption or absorption of tax by retailer unlawful.section374.215. Tax must be displayed separately from price.section374.220. Unlawful acts.section374.225. Registration of retailers.section374.230. Presumption of purchase for use; purchase for resale; sale by drop shipment.section374.240. Form and contents of resale certificate.section374.245. Liability of purchaser giving resale certificate for use of article bought for resale.section374.250. Resale certificate: Commingled fungible goods.section374.255. Presumption of purchase for use in this State.section374.260. Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.section374.263. Presumption that certain property delivered outside this State was not purchased for use in this State.section374.265. Exempted from the taxes imposed by this chapter defined.section374.270. Constitutional and statutory exemptions.section374.275. Proceeds of mines.section374.280. Fuel used to propel motor vehicle.section374.285. Animals and plants intended for human consumption; feed; fertilizer.section374.287. Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers. [Effective through December 31, 2028.]section374.289. Food for human consumption.section374.290. Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.section374.292. Textbooks sold within Nevada System of Higher Education.section374.295. Containers.section374.300. Gas, electricity and water.section374.305. Domestic fuels.section374.310. Personal property used for performance of certain contracts on public works.section374.315. Personal property used for performance of certain written contracts.section374.320. Newspapers.section374.321. Manufactured homes and mobile homes.section374.325. Occasional sales.section374.330. Personal property sold to United States, State or political subdivision.section374.331. Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.section374.335. Sale to common carrier.section374.340. Property shipped outside State pursuant to sales contract.section374.345. Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.section374.350. Use tax: Property on which sales tax paid.section374.352. Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.section374.353. Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons to nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption.section374.355. Liability of purchaser who uses property declared exempt for purpose not exempt.section374.356. Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.]section374.357. Abatement for eligible machinery or equipment used by certain new or expanded businesses.section374.358. Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]section374.359. Taxes collected to be held in separate account.section374.360. Date tax due.section374.365. Return: Filing requirements; combination with certain returns; signatures.section374.370. Contents of return; violations.section374.371. Computation of amount of taxes due.section374.373. Deduction of certain bad debts from taxable sales; violations.section374.375. Reimbursement for collection of tax.section374.380. Delivery of return; remittance.section374.385. Reporting and payment periods.section374.388. Presumption of payment: Certificate of title for used manufactured home or used mobile home.section374.390. Lease and rental receipts: Reporting; payment.section374.395. Affixing and cancelling of revenue stamps.section374.400. Extension of time for filing return and paying tax.section374.402. Deferral of payment of tax on certain sales of eligible property.section374.515. Authority of Department; amount; sales; return of surplus.section374.635. Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.section374.640. Limitations on claims for refund or credit.section374.643. Credit or refund of tax for business within zone for economic development.section374.645. Credit or refund for use tax: Reimbursement of vendor for sales tax.section374.650. Form and contents of claim for credit or refund.section374.655. Failure to file claim constitutes waiver.section374.660. Service of notice of disallowance of claim.section374.665. Payment of interest on overpayments.section374.670. Disallowance of interest.section374.675. Injunction or other process to prevent collection of tax prohibited.section374.680. Action for refund: Claim as condition precedent.section374.685. Action for refund: Time to sue; venue of action; waiver.section374.690. Right of appeal on failure of Department to mail notice of action on claim.section374.695. Judgment for plaintiff: Credits; refund of balance.section374.700. Allowance of interest.section374.705. Standing to recover.section374.710. Recovery of erroneous refunds: Action; jurisdiction and venue.section374.715. District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.section374.720. Cancellation of illegal determination: Procedure; limitation.section374.723. Application of chapter 360B of NRS.section374.724. Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.section374.725. Enforcement by Department; adoption of regulations.section374.726. Application of use tax to certain property acquired free of charge at convention, trade show or other public event.section374.729. Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.section374.731. Application of NRS 374.330 to sale of certain medical devices to governmental entities.section374.732. Taxation of photographers: Furnishing of proofs considered to be rendition of service.section374.733. Circumstances under which veterinarian is considered consumer of tangible personal property.section374.734. Feminine hygiene products construed. [Effective through December 31, 2028.]section374.735. Employment of accountants, investigators and other persons; delegation of authority.section374.738. Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.section374.739. Certain broadcasting activities not taxable transactions.section374.740. Records to be kept by sellers, retailers and others.section374.745. Examination of records; investigation of business.section374.750. Reports for administering use tax: Filing; contents.section374.751. Definitions.section374.752. Affiliate defined.section374.753. Marketplace facilitator defined.section374.754. Marketplace seller defined.section374.756. Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms.section374.757. Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator.section374.758. Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.section374.759. Civil actions; immunity; remedies.section374.760. Failure to make return or furnish data.section374.765. False or fraudulent return.section374.770. Other violations of chapter.section374.775. Statute of limitations.section374.780. Application of doctrine of res judicata.section374.785. Sales and Use Tax Account: Remittances; deposits; transfers.section374.790. Remedies of county are cumulative.section374.795. Departments authority to act for counties.section374.800. Indian reservations and colonies: Imposition and collection of sales tax.section374.805. Indian reservations and colonies: Restriction on collection of tax by Department.section374.810. Rights of Indians not abridged.section374.815. Strict construction of certain provisions of chapter.section374.2861. Farm machinery and equipment.section374.2865. Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.section374.2892. Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.section374.3305. Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.section374.3306. Requirements for organization created for religious, charitable or educational purposes.section374.7243. Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms.section374.7247. Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms.section374.7261. Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]section374.7273. Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.section374.7275. Calculation of tax imposed on retail sale of large appliances.section374.7285. Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.]section374.7286. Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.]section374.7315. Application of NRS 374.3305 to transfer of motor vehicle.section374.7345. Diaper construed. [Effective through December 31, 2050.]
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-374.htmlFetched: 10/4/2026