Nevada Administrative Code

NAC 372.029 “Purchaser” defined. (NRS 360.090, 360B.110, 372.725) “Purchaser” has the meaning ascribed to it in NRS 360B.063. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.030 “Retail sale” defined. (NRS 360.090, 360B.110, 372.725) “Retail sale” has the meaning ascribed to it in NRS 360B.067. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.031 “Sales price” defined. (NRS 360.090, 360B.110, 372.725) “Sales price” has the meaning ascribed to it in NRS 360B.480. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.032 “Sales tax” defined. (NRS 360.090, 360B.110, 372.725) “Sales tax” has the meaning ascribed to it in NRS 360B.070. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.033 “Seller” defined. (NRS 360.090, 360B.110, 372.725) “Seller” has the meaning ascribed to it in NRS 360B.080. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.034 “Tangible personal property” defined. (NRS 360.090, 360B.110, 372.725) “Tangible personal property” has the meaning ascribed to it in NRS 360B.095. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.035 “Use tax” defined. (NRS 360.090, 360B.110, 372.725) “Use tax” has the meaning ascribed to it in NRS 360B.100. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.039 Ordinance by local government imposing sales and use tax rate must specify effective date; failure to receive actual notice does not relieve requirement to apply changed rate. (NRS 360.090, 360B.110) 1. An ordinance imposing a sales and use tax must specify the date o…

NAC 372.040 Purchases of capital goods: Aggregation to defer payment of tax. (NRS 360.090, 372.397, 372.725) 1. The periods for which related purchases of capital goods made to expand a business, establish a new business, or renovate or replace capital equipment which may be aggr…

NAC 372.045 Bundled transactions. (NRS 360.090, 360B.110, 372.725) 1. Except as otherwise provided by specific statute or regulation, the sales tax or use tax, as applicable, applies to the total amount of consideration received by a seller in connection with a bundled transactio…

NAC 372.050 Credit sales. (NRS 360.090, 372.725) 1. If tangible personal property is sold on credit, either under a conditional sale or lease contract or otherwise, the whole amount of the contract is taxable unless the retailer keeps adequate and complete records to show separat…

NAC 372.055 Calculation of credit toward amount of use tax due for purchase outside of Nevada. (NRS 360.090, 372.725) In determining the amount of use tax that is due from a taxpayer, the Department will allow a credit toward the amount due to this State in an amount equal to sal…

NAC 372.065 Collection of tax and documentation by retailer acting as agent to deliver tangible personal property for unregistered out-of-state retailer; issuance of driveaway permit to nonresident purchaser of vehicle delivered in Nevada. (NRS 360.090, 372.725) 1. Except as othe…

NAC 372.090 Merchandise returned by customers. (NRS 360.090, 372.025, 372.725) 1. For the purposes of the deduction from gross receipts of the sales price of merchandise which was returned by customers, “full sale price” includes the portion of the price which was designated as s…

NAC 372.101 Delivery charges. (NRS 360.090, 360B.110, 372.025, 372.065, 372.725) 1. Delivery charges included in the sale of tangible personal property are subject to sales and use taxes, including, but not limited to, any charges for: (a) Transportation, shipping or postage whic…

NAC 372.110 Auctions when owner bids on his or her property. (NRS 360.090, 372.725) Sales tax does not apply when an owner of property delivers it to an auctioneer for auction and bids on his or her own property at the auction. [Tax Comm’n, Combined Sales and Use Tax Ruling part …

NAC 372.120 Foreclosure sales. (NRS 360.090, 372.725) 1. The tax does not apply to sales of tangible personal property at public auction pursuant to the provisions of a chattel mortgage, if: (a) The sale is made pursuant to a court decree of foreclosure by an officer appointed by…

NAC 372.130 Advertising agencies. (NRS 360.090, 372.725) 1. As used in this section, an “advertising agency” is a person who is primarily in the business of furnishing advertising and promotional services to clients. 2. An advertising agency is the consumer of all the tangible pe…

NAC 372.140 Barbers, beauty shop operators, bootblacks, launderers and cleaners. (NRS 360.090, 372.725) 1. Barbers, beauty shop operators, bootblacks, launderers and cleaners are the consumers of the supplies and other property used in performing their services and the tax applie…

NAC 372.150 Beer, wine and liquor dealers. (NRS 360.090, 372.025, 372.065, 372.725) The tax applies in the retail sale of beer, wine and liquor to the entire amount charged for the product, including the amount of all other state and federal taxes imposed on the product. [Tax Com…

NAC 372.155 Broadcasters. (NRS 360.090, 372.725, 372.734) 1. As used in this section, the term “broadcaster” means a radio or television broadcasting station primarily engaged in, and deriving income from, the business of facilitating speech via over-the-air communications, both …

NAC 372.160 Pawnbrokers and consignees. (NRS 360.090, 372.055, 372.725) 1. A pawnbroker having possession of tangible personal property for the purpose of sale is a retailer with respect to sales of the property and the tax applies to the gross receipts from such sales. 2. A cons…

NAC 372.170 Coins and stamps; bullion. (NRS 360.090, 372.725) 1. The tax applies to sales of coins or uncancelled stamps at a premium price for purposes other than use as a medium of exchange or postage. The tax does not apply to sales of coins or uncancelled stamps, even though …

NAC 372.180 Concessionaires; organizers or promoters of infrequent sales. (NRS 360.090, 372.725) 1. A retailer is liable for the payment of the tax measured by the receipts from all retail sales made by the operation of a concession in his or her place of business unless the conc…

NAC 372.190 Construction contractors: Definitions. (NRS 360.090, 372.725) For the purposes of this section and NAC 372.200: 1. “Construction contract for improvement to real property” means a contract for erecting, constructing or affixing a structure or other improvement on or t…

NAC 372.200 Construction contractors: Tangible personal property purchased for performance of contract. (NRS 360.090, 372.725) 1. A construction contractor is the consumer of all the tangible personal property purchased for use in improving real property pursuant to a constructio…

NAC 372.214 Court reporters: Definitions. (NRS 360.090, 372.725) As used in this section and NAC 372.216, unless the context otherwise requires: 1. “Captioning services” means the reporting of a proceeding by means of manual or mechanical shorthand writing and real-time translati…

NAC 372.216 Court reporters: Purchases of tangible personal property for use in business; charges for providing services. (NRS 360.090, 372.725) 1. Purchases of tangible personal property by a court reporter are subject to the sales tax if the property is acquired for use in the …

NAC 372.227 Designers. (NRS 360.090, 372.725) 1. As used in this section, the term “designer” means a graphic designer or a commercial artist and designer who is primarily engaged in, and derives income from, providing stylized visual communication through the professional applic…

NAC 372.229 Desktop publishers. (NRS 360.090, 372.725) 1. As used in this section, the term “desktop publisher” means a person who is in the business of producing original written or graphic material, or both, or refining, arranging, designing or otherwise modifying, editing, wri…

NAC 372.230 Florists and food bouquet businesses. (NRS 360.090, 360B.110, 372.725) 1. The tax applies to the entire amount charged by a florist or a food bouquet business who receives an order from a customer for the delivery of flowers, a food bouquet or other tangible personal …

NAC 372.240 Garment or fur repairers, alterers and remodelers. (NRS 360.090, 372.725) 1. Repairers, alterers and remodelers of garments or furs are consumers of the thread, buttons, linings and other similar items used in repairing, altering and remodeling garments or furs. Excep…

NAC 372.250 Gun clubs. (NRS 360.090, 372.725) Gun clubs are the consumers of the clay pigeons and blue rocks furnished to members and patrons in connection with trapshooting and similar sports, even if the charge for the service is measured by the number of clay pigeons or blue r…

NAC 372.260 Hospitals. (NRS 360.090, 372.325, 372.725) 1. A hospital which is maintained and operated by an organization which is exempt pursuant to section 50 of chapter 397, Statutes of Nevada 1955, (NRS 372.325), is: (a) Not required to collect the sales tax on: (1) Tangible p…

NAC 372.265 Interior decorators. (NRS 360.090, 372.725) 1. Except as otherwise provided in subsection 2, any money collected by an interior decorator for professional services is exempt from sales tax. 2. An interior decorator who renders professional services and sells tangible …

NAC 372.270 Memorial dealers, cemeteries and cemetery associations. (NRS 360.090, 372.725) 1. Memorial dealers are the retailers of the tombstones, markers and other memorials sold by them. 2. Memorial dealers, cemeteries and cemetery associations are the consumers of the cement …

NAC 372.280 Morticians: General provisions. (NRS 360.090, 372.725) 1. Morticians are the retailers of the tangible personal property which they furnish in connection with rendering their services. The tax applies to the sale by the mortician of all tangible personal property so f…

NAC 372.290 Morticians: Transactions with other states. (NRS 360.090, 372.725) 1. When death occurs in this State and burial is to occur in another state, the casket and other personal property purchased in this State for the preparation and delivery of the body to its ultimate b…

NAC 372.300 Morticians: Funeral expenses paid by United States. (NRS 360.090, 372.325, 372.725) 1. If a portion of the expense of a funeral is paid by the United States directly to the mortician, the transaction is regarded as a sale to the United States and is exempt from the ta…

NAC 372.305 Motor vehicles originally bought for resale: Use or loan of motor vehicle; sale of motor vehicle. (NRS 360.090, 372.725) 1. Except as otherwise provided in subsections 2 and 3, if a vehicle dealer who purchases and gives a resale certificate for a motor vehicle uses t…

NAC 372.320 Oculists, optometrists and dispensing opticians. (NRS 360.090, 372.055, 372.725) 1. Oculists and optometrists are the consumers of ophthalmic materials including eyeglasses, frames and lenses used or furnished in the performance of their professional services in the d…

NAC 372.330 Photographers. (NRS 360.090, 372.725, 372.729) 1. As used in this section, “photographer” means a person who is primarily engaged in the creation of visual images that are formed by the chemical action of light or other radiation on sensitive film for which he or she …

NAC 372.350 Premiums; gifts; complimentary food and beverages. (NRS 360.090, 372.725) 1. Tangible personal property which is delivered as a premium, together with other merchandise which is sold, if the obtaining of the premium by the purchaser is certain and not dependent upon c…

NAC 372.365 Producers. (NRS 360.090, 372.725) 1. As used in this section, the term “producer” means a film or video producer, recording studio, postproduction edit facility, or audio record and mix facility, or any combination thereof. 2. The gross receipts of a producer from eng…

NAC 372.367 Property purchased for use as prize in raffle, contest or game of chance. (NRS 360.090, 372.725) 1. A person who purchases tangible personal property for the purpose of awarding the property as a prize to the winner of a raffle, contest or game of chance is considered…

NAC 372.370 Property used in manufacturing. (NRS 360.090, 372.725) 1. The tax applies to the sale of tangible personal property to persons who purchase it for the purpose of use in manufacturing, producing or processing tangible personal property and not for the purpose of physic…

NAC 372.380 “Producing,” “fabricating” and “processing” defined for NRS 372.060; separation of charges for labor from charges for tangible personal property required. (NRS 360.090, 372.060, 372.725) 1. As used in section 5 of chapter 397, Statutes of Nevada 1955, (NRS 372.060), “…