Nevada Administrative Code

NAC 368A.457 Collection of tax due. (NRS 368A.140) The tax imposed by chapter 368A of NRS must be collected by: 1. A taxpayer or an operator from a ticket broker or patron at the time of the sale of an admission to a facility where live entertainment is provided. 2. A ticket serv…

NAC 368A.460 Statement of admission charge shown on ticket or displayed at box office: Required disclosure; payment of tax based on admission charge shown or displayed; receipt substitutes for ticket. (NRS 368A.140) 1. The statement of the admission charge required to be shown or…

NAC 368A.470 Scope of exemption for nonprofit organizations; assessment and computation of tax by Board. (NRS 368A.140) 1. For the purposes of paragraph (d) of subsection 4 of NRS 368A.200, live entertainment is provided by or entirely for the benefit of a nonprofit organization …

NAC 368A.480 Documentation required for exemption of nonprofit organization. (NRS 368A.140) Any person who claims to be a nonprofit organization exempt from the provisions of NRS 368A.200, or any person who claims to provide live entertainment entirely for the benefit of such a n…

NAC 368A.490 Responsibilities of persons licensed to conduct gaming at gaming establishment: Payment of tax; maintenance of records; monthly and quarterly reports. (NRS 368A.140, 368A.160) 1. If live entertainment that is taxable under chapter 368A of NRS is provided at a license…

NAC 368A.500 Records: Taxpayer, operator and ticket service provider required to record all sales; responsibilities of taxpayer; maintenance and availability. (NRS 368A.140, 368A.160) 1. A taxpayer, operator or ticket service provider shall: (a) Record all sales which are taxable…

NAC 368A.510 Procedures for internal control. (NRS 368A.140) 1. Each: (a) Group I licensee that provides live entertainment shall comply with any minimum standards for internal control for entertainment adopted by the Chair pursuant to Regulation 6.090 of the Nevada Gaming Commis…

NAC 368A.520 Refund of overpayment of taxes. (NRS 368A.140) The provisions of NRS 463.387 shall be deemed to apply to a claim pursuant to NRS 368A.260 by a taxpayer for the refund of any overpayment of taxes, except that: 1. The claim must be filed within 3 years after the last d…

NAC 368A.525 Over-collection of tax: Duties of taxpayer and Board; refund to patron; payment of over-collection to Board under certain circumstances. (NRS 368A.140) 1. Any over-collection must, if possible, be refunded by the taxpayer to the patron from whom it was collected. 2. …

NAC 368A.530 Penalty for evasion or nonpayment of tax. (NRS 368A.140) Any taxpayer liable for the payment of the tax imposed by chapter 368A of NRS who willfully fails to report, pay or truthfully account for the tax is liable for a penalty in the amount of the tax evaded or not …

NAC 368A.540 Violation constitutes unsuitable method of operation. (NRS 368A.140) A violation of any of the provisions of NAC 368A.300 to 368A.540, inclusive, or chapter 368A of NRS constitutes an unsuitable method of operation subjecting a licensed gaming establishment to the su…

NAC 369.001 Definitions. (NRS 360.090, 369.150) As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 369.002, 369.003 and 369.004 have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2…

NAC 369.002 “Case of wine” defined. (NRS 360.090, 369.150) “Case of wine” means 12 bottles of wine, each containing 750 milliliters of wine, or an amount equal to that volume of wine which equals 2.37753 wine gallons. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.003 “Department” defined. (NRS 360.090, 369.150) “Department” means the Department of Taxation. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.004 “Fiscal year” or “year” defined. (NRS 360.090, 369.150) “Fiscal year” or “year” means the 12-month period from July 1 through June 30. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.006 “Liquor” defined. (NRS 360.090, 369.150) “Liquor” has the meaning ascribed to it in NRS 369.040. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.008 “Supplier” defined. (NRS 360.090, 369.150) “Supplier” has the meaning ascribed to it in NRS 369.111. (Added to NAC by Tax Comm’n by R180-99, eff. 3-2-2001)

NAC 369.010 Shipments to permissible persons. (NRS 360.090, 369.150) 1. A person with a valid certificate of compliance may ship direct to a person with a permit as a permissible person without the necessity of delivery being made first to a licensed importer-wholesaler if the sh…

NAC 369.012 Certificate of compliance. (NRS 360.090, 369.150) Before a supplier ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490, the supplier must obtain a certificate of compliance issued pursuant to NRS 369.430. (Added to NAC by Tax …

NAC 369.014 Payment of excise tax; penalty and interest on late payment. (NRS 360.090, 369.150, 369.462) A supplier who ships liquor into this State pursuant to paragraph (b) or (c) of subsection 2 of NRS 369.490 must pay to the Department the excise tax levied pursuant to NRS 36…

NAC 369.016 Submission of report for shipments of liquor; failure to comply. (NRS 360.090, 369.150, 369.430) 1. A supplier shall submit to the Department, with documentation, a report on a form prescribed by the Department that includes, without limitation, the: (a) Name and addr…

NAC 369.020 Conversion of liters to gallons. (NRS 360.090, 369.150) 1. The reports of licensees must be in wine gallons. 2. To convert liters to wine gallons for reporting purposes, licensees shall use the following standards: (a) For wine, to convert to wine gallons on any recor…

NAC 369.026 Designation of importer; notice. (NRS 360.090, 369.150, 369.386) A supplier who designates an importer in this State pursuant to NRS 369.386 shall submit a written notice to the Department which includes, without limitation, the name and address of each designated imp…

NAC 369.028 Notice required for certain shipments of wine; fee; failure to comply. (NRS 360.090, 369.150, 369.466) 1. A supplier who is required to pay the fee set forth in NRS 369.466 shall notify the Department in writing that the supplier has shipped 200 cases or more of wine …

NAC 369.030 Receipt by Commission of reports, returns and remittances. (NRS 360.090, 369.150) 1. Any report, return or remittance to cover a payment required by chapter 369 of NRS, which is transmitted through the United States mail shall be deemed filed or received on the date s…

NAC 369.055 Payment to wholesale dealer by retail liquor store by electronic transfer of money authorized. (NRS 369.150, 369.485) 1. A retail liquor store may make payment to a wholesale dealer for liquor pursuant to NRS 369.485 by use of the electronic transfer of money if the w…

NAC 369.060 Adoption of ordinances by local government, counties and cities. (NRS 360.090, 369.150, 369.489) 1. Each county and city in this State shall adopt ordinances regulating liquor delivery which are consistent with the provisions of NRS 369.489 and NAC 369.061 to 369.066,…

NAC 369.061 Delivery of liquor to consumer in connection with retail sale; requirements. (NRS 360.090, 369.150, 369.489) 1. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, may accept orders for and deliver liquor in its original pac…

NAC 369.062 Delivery of liquor to consumer in connection with retail sale; age restrictions. (NRS 360.090, 369.150, 369.489) 1. A retail liquor store, or a delivery support service acting on behalf of a retail liquor store, shall ensure that any person making a delivery on behalf…

NAC 369.063 Certain actions not deemed sale. (NRS 360.090, 369.150, 369.489) Action taken by a delivery support service on behalf of a retail liquor store to facilitate a sale of liquor by the retail liquor store, including, without limitation, the soliciting or receiving of an o…

NAC 369.064 Delivery logs; requirements. (NRS 360.090, 369.150, 369.489) 1. Each person who makes a delivery pursuant to NRS 369.489, on behalf of a retail liquor store, or delivery support service acting on behalf of a retail liquor store, shall maintain a delivery log which inc…

NAC 369.065 Maintenance and inspection of records. (NRS 360.090, 369.150, 369.489, 369.550) A retail liquor store shall maintain the delivery orders, delivery logs, receipts and journals relevant to each delivery made by the retail liquor store, or delivery support service acting…

NAC 369.066 Penalties. (NRS 360.090, 369.150, 369.489) The Department may impose the following penalties on a retail liquor store that violates any of the provisions of NAC 369.061 to 369.065, inclusive, within any 24-month period: 1. For the first violation, a penalty of not mor…

NAC 369.067 Maintenance and inspection of brew pub records. (NRS 360.090, 369.150, 597.230) 1. A brew pub which manufactures and sells malt beverages to a wholesaler located outside of this State shall maintain such records as are necessary to determine the amount of malt beverag…

NAC 370.010 Definitions. As used in this chapter, unless the context otherwise requires: 1. “Commission” means the Nevada Tax Commission. 2. “Department” means the Department of Taxation. (Supplied in codification)

NAC 370.015 Applicant for license: Compliance with chapter 370A of NRS. (NRS 360.090, 370.510) The Department will not approve an application for a license pursuant to this chapter if the applicant is not in compliance with the provisions of chapter 370A of NRS. (Added to NAC by …

NAC 370.020 Application for subsidiary place of business. (NRS 360.090, 370.100, 370.510) 1. A cigarette wholesaler may maintain a warehouse for keeping merchandise on hand at another place than the established principal place of business, by listing the subsidiary place of busin…

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…