SALES AND USE TAXES
Nev. Rev. Stat. 372
in effectContents
section372.010. Short title.section372.015. Definitions.section372.020. Business defined.section372.025. Gross receipts defined.section372.030. In this State and in the State defined.section372.035. Occasional sale defined.section372.040. Person defined.section372.045. Purchase defined.section372.050. Retail sale and sale at retail defined.section372.055. Retailer defined.section372.060. Sale defined.section372.065. Sales price defined.section372.070. Seller defined.section372.075. Storage defined.section372.080. Storage and use: Exclusion.section372.085. Tangible personal property defined.section372.090. Tax Commission defined.section372.095. Taxpayer defined.section372.102. Vehicle defined.section372.105. Imposition and rate.section372.110. Method of collection.section372.115. Advertisement of assumption or absorption of tax by retailer unlawful; penalty.section372.120. Display of tax separately from price.section372.123. Provisions required in certain purchasing contracts of State or political subdivision.section372.155. Presumption of taxability; purchase for resale; sale by drop shipment.section372.165. Form and contents of resale certificate.section372.170. Liability of purchaser who gives and seller who takes resale certificate.section372.175. Improper use of resale certificate; penalty.section372.180. Resale certificate: Commingled fungible goods.section372.185. Imposition and rate.section372.190. Liability for tax; extinguishment of liability.section372.195. Collection by retailer; purchasers receipt.section372.200. Tax as debt to State.section372.205. Advertisement of assumption or absorption of tax by retailer unlawful.section372.210. Tax must be displayed separately from price.section372.215. Unlawful acts.section372.220. Registration of retailers; registration of certain businesses when obtaining state business license.section372.225. Presumption of purchase for use; purchase for resale; sale by drop shipment.section372.235. Form and contents of resale certificate.section372.240. Liability of purchaser giving resale certificate: Use of article bought for resale.section372.245. Resale certificate: Commingled fungible goods.section372.250. Presumption of purchase for use in this State.section372.255. Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.section372.258. Presumption that certain property delivered outside this State was not purchased for use in this State.section372.260. Exempted from the taxes imposed by this chapter defined.section372.265. Constitutional and statutory exemptions.section372.270. Proceeds of mines.section372.275. Fuel used to propel motor vehicle.section372.280. Animals and plants intended for human consumption; feed; fertilizer.section372.281. Farm machinery and equipment.section372.282. Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.section372.283. 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.]section372.284. Food for human consumption.section372.285. Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.section372.287. Textbooks sold within Nevada System of Higher Education.section372.290. Containers.section372.295. Gas, electricity and water.section372.300. Domestic fuels.section372.305. Personal property used for performance of contract on public works executed before July 1, 1955.section372.310. Personal property used for performance of written contract executed before March 29, 1955.section372.315. Newspapers.section372.316. Manufactured homes and mobile homes.section372.320. Occasional sales.section372.325. Sale to United States, State or political subdivision.section372.326. Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.section372.327. Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.section372.330. Sale to common carrier.section372.335. Property shipped outside State pursuant to sales contract; delivery by vendor.section372.340. Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.section372.345. Use tax: Property on which sales tax paid.section372.347. Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.section372.348. Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption.section372.350. Liability of purchaser who uses property declared exempt for purpose not exempt.section372.354. Taxes collected to be held in separate account.section372.355. Date tax due.section372.360. Return: Filing requirements; combination with certain other returns; signatures.section372.365. Contents of return; violations.section372.366. Computation of amount of taxes due.section372.368. Deduction of certain bad debts from taxable sales; violations.section372.370. Reimbursement for collection of tax.section372.375. Delivery of return; remittance.section372.380. Reporting and payment periods.section372.383. Presumption of payment: Certificate of title for used manufactured home or used mobile home.section372.385. Lease and rental receipts: Reporting; payment.section372.390. Affixing and cancelling of revenue stamps.section372.395. Extension of time for filing return and paying tax.section372.397. Deferral of payment of tax on certain sales of eligible property.section372.510. Authority of Department; amount; sales; return of surplus.section372.630. Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.section372.635. Limitations on claims for refund or credit.section372.640. Credit or refund for use tax: Reimbursement of vendor for sales tax.section372.645. Form and contents of claim for credit or refund.section372.650. Failure to file claim constitutes waiver.section372.655. Service of notice of disallowance of claim.section372.660. Payment of interest on overpayments.section372.665. Disallowance of interest.section372.670. Injunction or other process to prevent collection of tax prohibited.section372.675. Action for refund: Claim as condition precedent.section372.680. Action for refund: Time to sue; venue of action; waiver.section372.685. Right of appeal on failure of Department to mail notice of action on claim.section372.690. Judgment for plaintiff: Credits; refund of balance.section372.695. Allowance of interest.section372.700. Standing to recover.section372.705. Action to recover erroneous refund: Authority of Department.section372.710. Action to recover erroneous refund: Venue.section372.715. Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.section372.720. Cancellation of illegal determination: Procedure; limitation.section372.723. Application of chapter 360B of NRS.section372.724. Applicability to certain retailers; construction of certain terms.section372.725. Enforcement by Department; adoption of regulations.section372.729. Taxation of photographers: Furnishing of proofs considered to be rendition of service.section372.730. Employment of accountants, investigators and other persons; delegation of authority.section372.733. Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.section372.734. Certain broadcasting activities not taxable transactions.section372.735. Records to be kept by sellers, retailers and others.section372.740. Examinations and investigations; payment of expenses for examination of records outside State.section372.745. Reports for administering use tax: Filing; contents.section372.746. Definitions.section372.747. Affiliate defined.section372.748. Marketplace facilitator defined.section372.749. Marketplace seller defined.section372.751. Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms.section372.752. Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator.section372.753. Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.section372.754. Civil actions; immunity; remedies.section372.755. Failure to make return or furnish data.section372.760. False or fraudulent return.section372.765. Other violations of chapter.section372.770. Statute of limitations.section372.775. Application of doctrine of res judicata.section372.780. Sales and Use Tax Account: Remittances; deposits.section372.785. Sales and Use Tax Account: Refunds.section372.790. Remedies of State are cumulative.section372.795. Authority of Department to act for people of State.section372.800. Indian reservations and colonies: Imposition and collection of sales tax.section372.805. Indian reservations and colonies: Restriction on collection of tax by Department.section372.810. Rights of Indians not abridged.section372.815. Strict construction of certain provisions of chapter.section372.3261. Requirements for organization created for religious, charitable or educational purposes.section372.7243. Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms.section372.7247. Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms.section372.7261. Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]section372.7263. Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.section372.7265. Calculation of tax imposed on retail sale of large appliances.section372.7273. Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.section372.7275. Application of use tax to certain property acquired free of charge at convention, trade show or other public event.section372.7281. Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.]section372.7282. Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.]section372.7283. Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle.section372.7285. Application of NRS 372.325 to sale of certain medical devices to governmental entities.section372.7287. Application of NRS 372.326 to transfer of motor vehicle.section372.7293. Circumstances under which veterinarian is considered consumer of tangible personal property.section372.7297. Feminine hygiene product construed. [Effective through December 31, 2028.]section372.7299. Diaper construed. [Effective through December 31, 2050.]
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-372.htmlFetched: 10/4/2026