Title 32

NRS 372.287 Textbooks sold within Nevada System of Higher Education. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within the University of Nevada System. [63.1:397:1955]—(Added in 1991. Proposed by the 1989 Legislatu…

NRS 372.290 Containers. 1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in this State of: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the …

NRS 372.295 Gas, electricity and water. There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in this State of, gas, electricity and water when delivered to consumers throug…

NRS 372.300 Domestic fuels. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in this State of, any matter used to produce domestic heat by burning, including, without li…

NRS 372.305 Personal property used for performance of contract on public works executed before July 1, 1955. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible persona…

NRS 372.310 Personal property used for performance of written contract executed before March 29, 1955. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal prop…

NRS 372.315 Newspapers. There are exempted from the taxes imposed by this chapter the gross receipts from the sale of, and the storage, use or other consumption in this State of, tangible personal property which becomes an ingredient or component part of any newspaper regularly i…

NRS 372.316 Manufactured homes and mobile homes. 1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes. 2. There are exem…

NRS 372.320 Occasional sales. There are exempted from the taxes imposed by this chapter the gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this State of tangible personal property, the transfer of which to the purch…

NRS 372.325 Sale to United States, State or political subdivision. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to: 1. The United States, its unincorporated agencies and instrumentalities…

NRS 372.326 Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. There are exempted from the taxes imposed by this act the gross receipts from the sale of, and the storage, use or other consumption in this State of, any…

NRS 372.3261 Requirements for organization created for religious, charitable or educational purposes. 1. For the purposes of NRS 372.326 and 372.348, an organization is created for religious, charitable or educational purposes if it complies with the provisions of this section. 2…

NRS 372.327 Loan or donation to United States, State, political subdivision or religious or eleemosynary organization. There are exempted from the taxes imposed by this chapter on the storage, use or other consumption of tangible personal property any such property loaned or dona…

NRS 372.330 Sale to common carrier. There are exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight…

NRS 372.335 Property shipped outside State pursuant to sales contract; delivery by vendor. There are exempted from the computation of the amount of the sales tax the gross receipts from any sale of tangible personal property which is shipped to a point outside this State pursuant…

NRS 372.340 Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. The taxes imposed under this chapter apply to the sale of tangible personal property to and the storage, use or other consumption in this State of …

NRS 372.345 Use tax: Property on which sales tax paid. The storage, use or other consumption in this State of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax. [67:397:1955]

NRS 372.347 Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim. 1. If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, the retailer shall obtain such information from the purcha…

NRS 372.348 Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning appl…

NRS 372.350 Liability of purchaser who uses property declared exempt for purpose not exempt. If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as ex…

NRS 372.354 Taxes collected to be held in separate account. A retailer shall hold the amount of all taxes collected pursuant to this chapter in a separate account in trust for the State. (Added to NRS by 1995, 1067)

NRS 372.355 Date tax due. Except as otherwise provided in NRS 372.380 or required by the Department pursuant to NRS 360B.200, the taxes imposed by this chapter are due and payable to the Department monthly on or before the 20th day of the month next succeeding each month. (Added …

NRS 372.360 Return: Filing requirements; combination with certain other returns; signatures. Except as otherwise required by the Department pursuant to NRS 360B.200: 1. On or before the last day of the month following each reporting period, a return for the preceding period must …

NRS 372.365 Contents of return; violations. 1. Except as otherwise required by the Department pursuant to NRS 360B.200 or provided in NRS 360B.281 or 360B.350 to 360B.375, inclusive: (a) For the purposes of the sales tax: (1) The return must show the gross receipts of the seller …

NRS 372.366 Computation of amount of taxes due. In determining the amount of taxes due pursuant to this chapter: 1. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third de…

NRS 372.368 Deduction of certain bad debts from taxable sales; violations. 1. If a retailer is unable to collect all or part of the sales price of a sale, the retailer is entitled to receive a deduction from his or her taxable sales for that bad debt. 2. Any deduction that is cla…

NRS 372.370 Reimbursement for collection of tax. 1. Except as otherwise provided in subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 372.355, a taxpayer may deduct and withhold from the taxes otherwise due from him or her 0.25 percent of those ta…

NRS 372.375 Delivery of return; remittance. 1. Except as otherwise authorized or required by the Department, the person required to file a return shall deliver the return together with a remittance of the amount of the tax due to the Department. 2. The Department shall provide fo…

NRS 372.380 Reporting and payment periods. 1. Except as otherwise provided in this section or required by the Department pursuant to NRS 360B.200, the reporting and payment period of: (a) A taxpayer whose taxable sales do not exceed $10,000 per month is a calendar quarter. (b) A …

NRS 372.383 Presumption of payment: Certificate of title for used manufactured home or used mobile home. 1. If a certificate of title has been issued for a used manufactured home or used mobile home by the Department of Motor Vehicles or the Housing Division of the Department of …

NRS 372.385 Lease and rental receipts: Reporting; payment. For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid in accordance with such regulations as the Department may prescribe. (Added to NRS b…

NRS 372.390 Affixing and cancelling of revenue stamps. The Department, if it deems it necessary to insure the collection of the taxes, may provide by regulation for the collection of the taxes by the affixing and cancelling of revenue stamps and may prescribe the form and method …

NRS 372.395 Extension of time for filing return and paying tax. The Department for good cause may extend for not to exceed 1 month the time for making any return or paying any amount required to be paid under this chapter. (Added to NRS by 1979, 417; A 1985, 949)

NRS 372.397 Deferral of payment of tax on certain sales of eligible property. 1. A person may apply to the Office of Economic Development for a deferment of the payment of the tax on the sale of eligible property for a sales price of $1,000,000 or more for use by the person in a …

NRS 372.510 Authority of Department; amount; sales; return of surplus. 1. The Department, whenever it deems it necessary to insure compliance with this chapter, may require any person subject to the chapter to place with it such security as the Department may determine. The Depar…

NRS 372.630 Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser. 1. If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Departme…

NRS 372.635 Limitations on claims for refund or credit. Except as otherwise provided in NRS 360.235, 360.395 and 372.368: 1. No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the close of the perio…

NRS 372.640 Credit or refund for use tax: Reimbursement of vendor for sales tax. No credit or refund of any amount paid pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255, inclusive, may be allo…

NRS 372.645 Form and contents of claim for credit or refund. Every claim must be in writing and must state the specific grounds upon which the claim is founded. (Added to NRS by 1979, 427)

NRS 372.650 Failure to file claim constitutes waiver. Failure to file a claim within the time prescribed in NRS 372.635 constitutes a waiver of any demand against the State on account of overpayment. (Added to NRS by 1979, 427)

NRS 372.655 Service of notice of disallowance of claim. Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. (Added to NRS by 1…

NRS 372.660 Payment of interest on overpayments. Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937. (Added to …

NRS 372.665 Disallowance of interest. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on it. (Added to NRS by 1979, 428)

NRS 372.670 Injunction or other process to prevent collection of tax prohibited. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this State or against any officer of the State to prevent or enjoin…

NRS 372.675 Action for refund: Claim as condition precedent. No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been filed. (Added to NRS…

NRS 372.680 Action for refund: Time to sue; venue of action; waiver. 1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax Commission, the claimant may bring an action against the Department on the grounds set forth in …