Nevada Administrative Code

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…

NAC 372.846 Purpose of sections is to reduce disparate impact of responsibility to collect taxes. (NRS 360.090, 372.724, 372.725, 374.724, 374.725) The purpose of NAC 372.841 to 372.856, inclusive, is to reduce the disparate impact of the responsibility to collect taxes on retail…

NAC 372.848 Presumption of applicability to retailer that is part of controlled group of entities that has a component member in this State: Rebuttal of presumption; written certification by each component member; retention of certifications by retailer. (NRS 360.090, 372.725, 37…

NAC 372.851 Presumption of applicability to retailers that enter into agreements with residents of this State for referral of customers through Internet links: Rebuttal of presumption; written certification by each resident; retention of certifications by retailer. (NRS 360.090, …

NAC 372.856 Factors for determining whether activities of retailer have sufficient nexus with this State. (NRS 360.090, 372.724, 372.725, 374.724, 374.725) 1. For the purpose of determining whether the activities of a retailer located outside this State have a sufficient nexus wi…

NAC 372.875 Applicability of tax to custom computer software and custom programming services. (NRS 360.090, 360B.110, 372.725) 1. The preparation of custom computer software constitutes the rendering of a professional service. 2. The tax does not apply to: (a) The sale, lease, re…

NAC 372.880 Applicability of tax to prewritten computer software and computer software maintenance contracts. (NRS 360.090, 360B.110, 372.725) 1. Unless it is delivered electronically or by load and leave, prewritten computer software is tangible personal property. The tax applie…

NAC 372.885 Prewritten computer software: Charges for modifications; taxable basis. (NRS 360.090, 360B.110, 372.725) Except as otherwise provided in NAC 372.880, charges for modifications to prewritten computer software are exempt from the tax if such charges are separately state…

NAC 372.900 Definitions. (NRS 360.090, 372.725) As used in NAC 372.900 to 372.912, inclusive, unless the context otherwise requires, the words and terms defined in NAC 372.902, 372.904 and 372.906 have the meanings ascribed to them in those sections. (Added to NAC by Tax Comm’n b…

NAC 372.902 “Direct sales organization” defined. (NRS 360.090, 372.725) “Direct sales organization” means a business in which an independent salesperson sells at retail tangible personal property obtained from the business and not at a location owned by the business. (Added to NA…

NAC 372.904 “Independent salesperson” defined. (NRS 360.090, 372.725) “Independent salesperson” means a person who sells at retail tangible personal property obtained from a direct sales organization and not at a location owned by the direct sales organization. (Added to NAC by T…

NAC 372.906 “Sales tax collection agreement” defined. (NRS 360.090, 372.725) “Sales tax collection agreement” means an agreement entered into pursuant to NAC 372.910 between the Department and a direct sales organization in which the direct sales organization agrees to report and…

NAC 372.908 Sales of tangible personal property by independent salesperson. (NRS 360.090, 372.725) Except as otherwise provided in NAC 372.910, an independent salesperson who sells tangible personal property obtained from a direct sales organization to a customer at retail: 1. Is…

NAC 372.910 Sales tax collection agreement: Authority of Department; contents. (NRS 360.090, 372.725) 1. The Department may enter into a sales tax collection agreement with a direct sales organization. 2. A sales tax collection agreement must provide that: (a) Before a direct sal…