Nevada Administrative Code

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…

NAC 372.026 “Prewritten computer software” defined. (NRS 360.090, 360B.110, 372.725) “Prewritten computer software” has the meaning ascribed to it in NRS 360B.470. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

NAC 372.027 “Prosthetic device” defined. (NRS 360.090, 360B.110, 372.725) “Prosthetic device” has the meaning ascribed to it in NRS 360B.475 and includes, without limitation, breast implants, feeding catheters, medicine delivery catheters, insulin pumps, cochlear implants, orthod…

NAC 372.028 “Purchase price” defined. (NRS 360.090, 360B.110, 372.725) “Purchase price” means the measure subject to use tax and has the meaning ascribed to “sales price” in NRS 360B.480. (Added to NAC by Tax Comm’n by R021-08, eff. 4-17-2008)

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…