Nevada Administrative Code

NAC 372.450 Painters, polishers and finishers; repainters and refinishers. (NRS 360.090, 372.725) 1. The tax applies to charges for painting, polishing and otherwise finishing tangible personal property in connection with the production of a finished product for consumers, whethe…

NAC 372.460 Replacement parts and materials. (NRS 360.090, 372.385, 372.725) 1. The sale of tangible personal property by a retailer includes the furnishing of replacement parts or materials to repair or replace the tangible personal property pursuant to the provisions of a warra…

NAC 372.470 Signs, showcards and posters. (NRS 360.090, 372.725) 1. The tax applies to the total charges for painting signs, showcards and posters, whether or not the materials are furnished by the painter or the customer, and whether or not the charge for labor is separately sta…

NAC 372.480 Taxidermists. (NRS 360.090, 372.725) 1. Except as provided in subsection 2, taxidermists are the consumers of the materials used in repairing, stuffing, and mounting any parts of animals, birds, fish or other objects furnished by their customers. 2. The taxidermist is…

NAC 372.500 Vending machines: Operator to obtain permit, report and pay tax; stickers required. (NRS 360.090, 372.725) 1. Each person who operates vending machines which dispense tangible personal property of a kind the gross receipts from the retail sale of which are subject to …

NAC 372.520 Vending machines: Sales price; computation of tax. (NRS 360.090, 372.725) Each operator of vending machines shall establish the sales price of the items in the machines with the Commission and if the Commission is satisfied that the sales price does not include the ta…

NAC 372.530 Producers of X-ray film for diagnostic use. (NRS 360.090, 372.725) Producers of X-ray film for diagnostic use are the consumers of the materials and supplies used in the production of the film. The tax applies to the sale of the materials and supplies to the laborator…

NAC 372.532 “Bad debt deduction” defined. (NRS 360.090, 372.368, 372.725, 374.373, 374.725) As used in NAC 372.532 to 372.539, inclusive, unless the context otherwise requires, “bad debt deduction” means the deduction from the taxable sales of a retailer provided pursuant to NRS …

NAC 372.534 Claim for bad debt deduction. (NRS 360.090, 372.368, 372.725, 374.373, 374.725) A retailer who wishes to claim a bad debt deduction must claim the deduction on a return filed with the Department not later than 12 months after the last day of the month in which: 1. The…

NAC 372.535 Maintenance and availability of records relating to bad debt. (NRS 360.090, 372.368, 372.725, 372.735, 374.373, 374.725, 374.740) 1. Pursuant to NRS 372.735 and 374.740, a retailer who claims a deduction for a bad debt deduction shall maintain a record of the followin…

NAC 372.536 Value of property sold that has been repossessed. (NRS 360.090, 372.368, 372.725, 374.373, 374.725) For the purposes of NRS 372.368 and 374.373, the value of property sold that has been repossessed by the retailer is the actual cash value of the repossessed property. …

NAC 372.538 Method for determining actual cash value of property other than motor vehicle; retention of books and records substantiating actual cash value. (NRS 360.090, 372.368, 372.725, 372.735, 374.373, 374.725, 374.740) 1. Except as otherwise provided in NAC 372.539, for the …

NAC 372.539 Method for determining actual cash value of motor vehicle; retention of books and records substantiating actual cash value. (NRS 360.090, 372.368, 372.725, 372.735, 374.373, 374.725, 374.740) 1. For the purposes of NRS 372.368 and 374.373 and NAC 372.536, the actual c…

NAC 372.540 Seeds and plants. (NRS 360.090, 372.280, 372.725) 1. The tax does not apply to sales of seeds, the products of which will be used as feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in …

NAC 372.605 Food: “Prepared food intended for immediate consumption” interpreted. (NRS 360.090, 360B.110, 372.284, 372.725) 1. As used in NRS 372.284, the Department will interpret the term “prepared food intended for immediate consumption” to: (a) Mean prepared food, as defined …

NAC 372.607 Food: Determination whether food sold at retail by seller is sold with eating utensils provided by seller; method for calculating percentage of prepared food sold by seller. (NRS 360.090, 360B.110, 372.284, 372.725) For the purpose of determining whether food sold at …

NAC 372.620 Food: Records maintained by retailers. (NRS 360.090, 372.725, 372.735) Retailers shall maintain records which separately indicate the amount of sales of food items exempt from and subject to the tax. (Added to NAC by Tax Comm’n, eff. 1-8-86; A by R021-08, 4-17-2008)

NAC 372.625 Textbooks. (NRS 360.090, 372.287, 372.725, 372.735, 374.292, 374.725, 374.740) 1. To qualify for an exemption pursuant to NRS 372.287 and 374.292, a book must be: (a) Authorized for use as a textbook within the Nevada System of Higher Education by the Board of Regents…

NAC 372.630 Newspapers: Sales of property for resale; exempt transactions. (NRS 360.090, 372.315, 372.725) A sale to a publisher of tangible personal property which becomes a part of a newspaper may be deducted in computing the measure of tax either: 1. As a sale for resale if th…

NAC 372.640 Newspapers: Resale certificates. (NRS 360.090, 372.165, 372.235, 372.725) 1. A certificate in the following form may be taken from publishers by their vendors to support deductions taken pursuant to NAC 372.630: I hereby certify that I hold valid seller’s permit numbe…

NAC 372.650 Newspapers: Paper and ink; photographs; type metals. (NRS 360.090, 372.315, 372.725) 1. Paper or newsprint and printer’s ink are exempt from the tax as ingredients or component parts of newspapers. 2. Photographs which are reproduced in exempt newspapers are not ingre…

NAC 372.660 Newspapers: Advertising books, mats and mat accessories. (NRS 360.090, 372.315, 372.725) 1. Advertising mat service companies are the consumers of the mats and books which they supply to publishers. The tax applies to the sale to the companies of the mats or books, or…

NAC 372.680 Sales to United States: Unincorporated instrumentalities; incorporated instrumentalities. (NRS 360.090, 372.325, 372.725) 1. The tax does not apply to sales to: (a) The departments of the United States such as the Department of Defense and Department of the Navy and t…

NAC 372.690 Sales to United States: Army, Navy and Selective Service System. (NRS 360.090, 372.325, 372.725) 1. The tax applies to sales to persons in the Army or Navy service of the United States, whether or not the merchandise is billed through a ship’s service store, post exch…

NAC 372.695 Sales to State of Nevada: Applicability to credit union. (NRS 360.090, 372.325, 372.725) 1. The exemption provided in subsection 3 of section 50 of chapter 397, Statutes of Nevada 1955, (NRS 372.325), applies to a credit union chartered by this State pursuant to the p…

NAC 372.698 Sales of certain medical devices to governmental entities: “Medical device” construed. (NRS 360.090, 360B.110, 372.725, 372.7285, 374.725, 374.731) For the purpose of carrying out NRS 372.7285 and 374.731, the Department will construe the term “medical device” to incl…

NAC 372.700 Charitable, religious or educational organizations: Letters of exemption. (NRS 360.090, 372.348, 372.725) 1. An organization requesting exempt status must submit to the Department an application on a form prescribed by the Department and copies of: (a) Its bylaws; (b)…

NAC 372.701 “Church, synagogue or other place of religious worship” construed. (NRS 360.090, 372.3261, 372.725) The Department will construe the term “church, synagogue or other place of religious worship” as used in paragraph (b) of subsection 2 of NRS 372.3261 to mean a place w…

NAC 372.702 Apprenticeship programs. (NRS 360.090, 372.3261, 372.725) A program of apprenticeship in this State that requests exempt status must be eligible for registration and approval by the State Apprenticeship Council pursuant to NRS 610.144. (Added to NAC by Tax Comm’n by R…

NAC 372.704 Application of exemption to property sold, shipped pursuant to sales contract or delivered outside State; application of tax to property sold or delivered to purchaser within State. (NRS 360.090, 372.335, 372.725) 1. The sales tax applies to every retail sale of tangi…

NAC 372.708 Vehicle delivered to nonresident purchaser within State; attached accessories and specialty items. (NRS 360.090, 372.335, 372.725, 372.7263) 1. The Department will consider the sale of a vehicle in this State by a vehicle dealer to a nonresident which is delivered to …

NAC 372.712 Proof of delivery outside State. (NRS 360.090, 372.335, 372.725) The following types of documentation will be accepted by the Department as proof of delivery out-of-state: 1. For companies making regular deliveries out-of-state, sales invoices showing the address to w…

NAC 372.715 Application by air carrier. (NRS 360.090, 372.317, 372.725, 374.725) An air carrier which desires to be exempt from the tax imposed pursuant to chapter 372, 374, 377, or 377A of NRS must file a written application on a form prescribed by the Department and submit evid…

NAC 372.720 Revocation, suspension and reissuance of sellers’ permits. (NRS 360.090, 372.145, 372.725) 1. Upon the receipt of a notice of the suspension or revocation of a permit, the seller shall, upon demand, immediately surrender the permit to any employee of the Department. 2…

NAC 372.730 Resale certificates. (NRS 360.090, 360.200, 360B.110, 372.725, 374.725) 1. The Commission, pursuant to NRS 372.165, 372.235, 374.170 and 374.240 and chapter 377 of NRS, prescribes for use as a resale certificate: (a) The following general form: I hereby certify that I…

NAC 372.735 Establishment of exemption; improper claim of exemption. (NRS 360.090, 360.200, 360B.110, 372.725, 374.725) 1. To establish that the gross receipts from a sale of tangible personal property or the sales price of such property is not subject to the sales or use tax, a …

NAC 372.750 Certificate of authority for collection of use tax by retailers from out of State. (NRS 360.090, 372.725) A retailer who does not maintain a place of business in this State may obtain a certificate of authority from the Commission, authorizing the retailer to collect …

NAC 372.760 Determination of amount of tax due; inclusion of tax in sales price of item. (NRS 360.090, 360B.110, 372.725) 1. A taxpayer shall determine the amount of the sales or use tax due on a retail sale or purchase of tangible personal property as provided in NRS 360.299. 2.…

NAC 372.765 Over-collection of tax. (NRS 360.090, 372.725) 1. Any over-collection must, if possible, be refunded by the retailer to the person from whom it was collected. 2. If an audit deficiency exists involving any over-collection and the amount over-collected has not been pai…

NAC 372.770 Receipts for tax paid to retailer. (NRS 360.090, 372.195, 372.725) 1. Each retailer who is required or authorized to collect sales or use tax from purchasers must give a receipt to each purchaser for the amount of the tax collected. 2. The receipt must show the follow…

NAC 372.780 Deduction for property resold after being purchased for purpose other than resale. (NRS 360.090, 372.025, 372.725) A retailer who takes a deduction pursuant to section 12 of chapter 397, Statutes of Nevada 1955, (NRS 372.025) for property which was resold after being …

NAC 372.790 Receipt by Commission of reports, returns and remittances. (NRS 360.090, 372.725) 1. Any report, return or remittance which is transmitted through the United States mail shall be deemed to have been received on the date shown by the post office cancellation mark stamp…

NAC 372.825 Security required for payment; waiver of security; habitually delinquent persons. (NRS 360.090, 360.200, 372.510, 372.725, 374.515, 374.725) 1. Except as otherwise provided in subsection 2 and NRS 377B.210, a person who obtains a permit to collect sales tax after July…

NAC 372.826 Interpretation of “habitually delinquent.” (NRS 360.090, 372.510, 372.725, 374.515, 374.725) As used in NRS 372.510 and NAC 372.825, the Commission will interpret the term “habitually delinquent” to mean having two or more delinquencies, late payments, returned checks…

NAC 372.827 Sale of capital goods: Security required for deferral of tax. (NRS 360.090, 372.397, 372.510, 372.725) 1. Each person who qualifies for the deferral of taxes pursuant to NRS 372.397 shall establish with the Department security that is equal to the person’s tax liabili…

NAC 372.841 “Component member” defined. (NRS 360.090, 372.725, 374.725) As used in NAC 372.841 to 372.856, inclusive, unless the context otherwise requires, “component member” has the meaning ascribed to it in NRS 372.7243 and 374.7243. (Added to NAC by Tax Comm’n by R137-15, eff…

NAC 372.844 “Activity that is significantly associated with a retailer’s ability to establish or maintain a market in this State for the retailer’s products or services” interpreted. (NRS 360.090, 372.725, 374.725) For the purpose of NAC 372.841 to 372.856, inclusive, the Commiss…