Nevada Administrative Code

NAC 370.030 Conditions for use of stamping machine by dealer. (NRS 360.090, 370.180, 370.510) 1. The privilege of using a stamping machine to apply cigarette revenue stamps will be granted to licensed wholesale cigarette dealers upon written request to the Department subject to c…

NAC 370.100 Placement of cigarettes in vending machines; inspection of machines by Department. (NRS 360.090, 370.270, 370.510) 1. All packages or packets of cigarettes in each vending machine which has an opening or transparent panel through which a sampling of all of the brands …

NAC 370.120 Receipt of reports, returns and remittances sent by mail. (NRS 360.090, 370.510) 1. Any report, return or remittance to cover a payment required by NRS 370.001 to 370.430, inclusive, which is transmitted through the United States mail, shall be deemed filed or receive…

NAC 370.140 Wholesale dealer to notify Department of intent to sell taxable product. (NRS 370.510) A wholesale dealer in products made from tobacco, other than cigarettes, shall notify the Department of his or her intention to sell such products in this State before making any sa…

NAC 370.150 Indicating tax on invoice; tax not to be charged to retail dealer as separate item. (NRS 370.510) A wholesale dealer in products made from tobacco, other than cigarettes, shall indicate on his or her invoices of sale the amount of the tax he or she is required to pay …

NAC 370.160 Payment of tax; monthly return. (NRS 370.465, 370.510) 1. The tax imposed by NRS 370.450 must be paid to the Department on or before the 20th day of each month for sales made during the preceding month. 2. Each wholesale dealer shall submit with his or her payment a r…

NAC 370.165 Allowance of tax credits. (NRS 370.490, 370.510) 1. The Department will allow a credit authorized by NRS 370.490 only if the wholesale dealer who files the claim for the credit is the wholesale dealer who originally reported and paid the tax to the Department. 2. A wh…

NAC 370.210 Sales by tribe that imposes tax equal to or greater than state tax. (NRS 360.090, 370.0751, 370.501, 370.510, 370.515) 1. A tribe that is located and sells and delivers cigarettes or other products made from tobacco on an Indian reservation or colony whose governing b…

NAC 370.220 Purchase of tobacco by retail dealers; application for refund of precollected sales tax. (NRS 360.090, 370.280, 370.503, 370.510) 1. Retail dealers who are located and sell and deliver cigarettes on an Indian reservation or colony shall purchase all of the cigarettes …

NAC 370.230 Refund of precollected state tax: Procedure; rate. (NRS 360.090, 370.280, 370.503, 370.510) 1. As used in this section, unless the context otherwise requires: (a) “Department” means the Department of Taxation of the State of Nevada. (b) “Governing body” means the gove…

NAC 370.240 Refund of precollected state tax: Effect of provisions. (NRS 360.090, 370.510, 370.520) NAC 370.230 does not limit state statutes regarding the sale of cigarettes or other tobacco products, including, without limitation, chapter 370 of NRS, and is not a waiver of the …

NAC 370.250 List of tribes eligible to purchase cigarettes with tribal tax stamps affixed and other products exempt from state tax. (NRS 360.090, 370.510) The Department will, as frequently as it deems necessary, publish and distribute to all licensed cigarette wholesale dealers …

NAC 370.300 Definitions. (NRS 360.090, 370.510, 370.690) As used in NAC 370.300 to 370.330, inclusive, unless the context otherwise requires, the words and terms defined in NRS 370.610 to 370.660, inclusive, and NAC 370.310 and 370.320 have the meanings ascribed to them in those …

NAC 370.310 “Calendar quarter” defined. (NRS 360.090, 370.510, 370.690) “Calendar quarter” means a period of 3 consecutive calendar months ending on March 31, June 30, September 30 or December 31 in each calendar year. (Added to NAC by Tax Comm’n by R191-05, eff. 11-13-2006)

NAC 370.320 “Escrow deposit” defined. (NRS 360.090, 370.510, 370.690) “Escrow deposit” means a deposit required from a manufacturer of tobacco products pursuant to subsection 2 of NRS 370A.140. (Added to NAC by Tax Comm’n by R191-05, eff. 11-13-2006)

NAC 370.330 Nonparticipating manufacturer: Requirements for quarterly escrow deposits and reports; noncompliance with requirements. (NRS 360.090, 370.510, 370.690) 1. A nonparticipating manufacturer shall make escrow deposits in quarterly installments for the calendar year in whi…

NAC 370.500 Definitions. (NRS 370.250, 370.253, 370.510, 370.675) As used in NAC 370.500 to 370.595, inclusive, unless the context otherwise requires, the words and terms defined in NAC 370.510 to 370.525, inclusive, have the meanings ascribed to them in those sections. (Added to…

NAC 370.510 “Directory” defined. (NRS 370.250, 370.253, 370.510, 370.675) “Directory” means the directory created pursuant to NRS 370.675. (Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-2016)

NAC 370.515 “Hearing officer” defined. (NRS 370.250, 370.253, 370.510, 370.675) “Hearing officer” means an administrative law judge appointed by the Commission pursuant to subsection 4 of NAC 370.545. (Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-2016)

NAC 370.520 “Manufacturer of tobacco products” or “manufacturer” defined. (NRS 370.250, 370.253, 370.510, 370.675) “Manufacturer of tobacco products” or “manufacturer” has the meaning ascribed to the term “manufacturer of tobacco products” in NRS 370A.060. (Added to NAC by Dep’t …

NAC 370.525 “Respondent” defined. (NRS 370.250, 370.253, 370.510, 370.675) “Respondent” means a licensee or manufacturer of tobacco products to whom the Department has issued a notice of hearing pursuant to NAC 370.545. (Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-2016…

NAC 370.540 Notice of intent to suspend or revoke license or remove from directory; contents and service of notice; opportunity to demonstrate compliance; effect of subsequent alleged violation. (NRS 370.250, 370.253, 370.510, 370.675) 1. When the Department has cause to believe …

NAC 370.545 Notice of hearing; contents and service of notice; appointment of hearing officer. (NRS 370.250, 370.253, 370.510, 370.675) 1. If a licensee or manufacturer of tobacco products does not demonstrate compliance within the 10-day period described in subparagraph (1) or (…

NAC 370.550 Submission of documentation by respondent; exclusion by hearing officer for untimely submission. (NRS 370.250, 370.253, 370.510, 370.675) 1. Except as otherwise provided in subsection 2, a respondent must, not later than 5 business days before the date of the hearing …

NAC 370.555 Submission and service of motions and responses to motions. (NRS 370.250, 370.253, 370.510, 370.675) 1. All motions, unless made at a hearing, must be: (a) Made in writing; and (b) Served on the opposing party and the hearing officer at least 10 business days before t…

NAC 370.560 Filing and service of briefs. (NRS 370.250, 370.253, 370.510, 370.675) 1. A hearing officer may order the parties to file briefs with the hearing officer before the hearing. 2. Any brief filed with a hearing officer must be accompanied by an affidavit from the propone…

NAC 370.565 Appearance of party at hearing; representation by authorized representative of party; qualifications of attorney. (NRS 370.250, 370.253, 370.510, 370.675) 1. A party may appear in person at a hearing or may be represented by an attorney, an accountant or an officer, e…

NAC 370.570 Continuances or recesses granted by hearing officer. (NRS 370.250, 370.253, 370.510, 370.675) A hearing officer may, in his or her discretion, either before or during a hearing, grant continuances or recesses. (Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-20…

NAC 370.575 Failure to appear. (NRS 370.250, 370.253, 370.510, 370.675) If: 1. A respondent fails to appear at a hearing; 2. The hearing officer has not granted a continuance; 3. The Department offers proof that the respondent was given proper notice of the hearing; and 4. The he…

NAC 370.580 Order of proceedings; written findings and conclusions; issuance and service of decision; date on which decision becomes final. (NRS 370.250, 370.253, 370.510, 370.675) 1. At a hearing conducted pursuant to NAC 370.500 to 370.595, inclusive: (a) The Department will pr…

NAC 370.585 Filing and service of notice of appeal; rebuttal response by opposing party. (NRS 370.250, 370.253, 370.510, 370.675) 1. A party may, within 20 business days after service of a decision issued by a hearing officer pursuant to NAC 370.580, file a notice of appeal with …

NAC 370.590 Oral argument on appeal; consideration of certain evidence; issuance of written decision; final decision for purposes of judicial review. (NRS 370.250, 370.253, 370.510, 370.675) 1. Upon the filing of a response to the notice of appeal pursuant to NAC 370.585 or the e…

NAC 370.595 Effective date of suspension or revocation of license; duties of wholesale dealer; continuation of activities until suspension or revocation is effective. (NRS 370.250, 370.253, 370.510, 370.675) If a final order issued by a hearing officer or the Commission temporari…

NAC 372.010 Definitions. (NRS 360.090, 372.725) As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 372.012 to 372.035, inclusive, have the meanings ascribed to them in those sections. (Supplied in codification; A by Tax Comm’n by R0…

NAC 372.012 “Commission” defined. (NRS 360.090, 372.725) “Commission” means the Nevada Tax Commission. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.013 “Computer” defined. (NRS 360.090, 360B.110, 372.725) “Computer” has the meaning ascribed to it in NRS 360B.410. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.014 “Computer software” defined. (NRS 360.090, 360B.110, 372.725) “Computer software” has the meaning ascribed to it in NRS 360B.415. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.015 “Custom computer software” defined. (NRS 360.090, 360B.110, 372.725) “Custom computer software” means computer software which is not prewritten computer software. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.016 “Delivered electronically” defined. (NRS 360.090, 360B.110, 372.725) “Delivered electronically” has the meaning ascribed to it in NRS 360B.420. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.017 “Delivery charges” defined. (NRS 360.090, 360B.110, 372.725) “Delivery charges” has the meaning ascribed to it in NRS 360B.425. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.018 “Department” defined. (NRS 360.090, 372.725) “Department” means the Department of Taxation. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.019 “Drug” defined. (NRS 360.090, 360B.110, 372.725) “Drug” has the meaning ascribed to it in NRS 360B.435 and includes, without limitation, injectable dermal fillers, saline solutions, medical grade gases and insulin. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-200…

NAC 372.020 “Durable medical equipment” defined. (NRS 360.090, 360B.110, 372.725) “Durable medical equipment” means equipment, including any repair and replacement parts therefor, which: 1. Can withstand repeated use; 2. Is primarily and customarily used to serve a medical purpos…

NAC 372.021 “Electronic” defined. (NRS 360.090, 360B.110, 372.725) “Electronic” has the meaning ascribed to it in NRS 360B.440. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.022 “Food” defined. (NRS 360.090, 360B.110, 372.725) “Food” has the meaning ascribed to it in NRS 360B.445. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.023 “Load and leave” defined. (NRS 360.090, 360B.110, 372.725) “Load and leave” means delivery to a purchaser by the use of tangible storage media where the tangible storage media is not physically transferred to the purchaser. (Added to NAC by Tax Comm’n by R021-08, eff.…

NAC 372.024 “Mobility enhancing equipment” defined. (NRS 360.090, 360B.110, 372.725) “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which: 1. Is primarily and customarily used to provide or increase the ability to move from on…