Title 32

NRS 372.035 “Occasional sale” defined. 1. “Occasional sale” includes: (a) A sale of property not held or used by a seller in the course of an activity for which he is required to hold a seller’s permit, provided such sale is not one of a series of sales sufficient in number, scop…

NRS 372.040 “Person” defined. “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination…

NRS 372.045 “Purchase” defined. 1. “Purchase” means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. 2. A transaction whereby the possession of property is transferred but the …

NRS 372.050 “Retail sale” and “sale at retail” defined. 1. “Retail sale” or “sale at retail” means a sale for any purpose other than resale in the regular course of business of tangible personal property. 2. The delivery in this State of tangible personal property by an owner or …

NRS 372.055 “Retailer” defined. 1. “Retailer” includes: (a) Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. (b) E…

NRS 372.060 “Sale” defined. 1. “Sale” means and includes any transfer of title or possession, exchange, barter, lease or rental, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. 2. “Transfer of possession,” “le…

NRS 372.065 “Sales price” defined. 1. “Sales price” means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: (a) The cost of the property sold. (b) The cost of materi…

NRS 372.070 “Seller” defined. “Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax. [14:397:1955]

NRS 372.075 “Storage” defined. “Storage” includes any keeping or retention in this State for any purpose except sale in the regular course of business or subsequent use solely outside this State of tangible personal property purchased from a retailer. [7:397:1955]

NRS 372.080 “Storage” and “use”: Exclusion. “Storage” and “use” do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside the State for use thereafter solely outside the State, or…

NRS 372.085 “Tangible personal property” defined. “Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. [16:397:1955]

NRS 372.090 “Tax Commission” defined. “Tax Commission” means the Nevada Tax Commission. [18:397:1955]

NRS 372.095 “Taxpayer” defined. “Taxpayer” means any person liable for tax under this chapter. [4:397:1955]

NRS 372.102 “Vehicle” defined. “Vehicle” has the meaning ascribed to it in NRS 482.135. [18.2:397:1955]—(Added in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2493.) SALES TA…

NRS 372.105 Imposition and rate. For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this Stat…

NRS 372.110 Method of collection. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done. [20:397:1955]

NRS 372.115 Advertisement of assumption or absorption of tax by retailer unlawful; penalty. 1. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed …

NRS 372.120 Display of tax separately from price. The Department may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, …

NRS 372.123 Provisions required in certain purchasing contracts of State or political subdivision. 1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who: (a) Sells tangible …

NRS 372.155 Presumption of taxability; purchase for resale; sale by drop shipment. 1. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax, it is presumed that all gross receipts are subject to the tax until the contrary is establis…

NRS 372.165 Form and contents of resale certificate. A resale certificate must: 1. Be substantially in such form and include such information as the Department may prescribe; and 2. Unless submitted in electronic form, be signed by the purchaser. (Added to NRS by 1979, 413; A 200…

NRS 372.170 Liability of purchaser who gives and seller who takes resale certificate. 1. If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business: (a) The…

NRS 372.175 Improper use of resale certificate; penalty. Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of t…

NRS 372.180 Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituen…

NRS 372.185 Imposition and rate. 1. An excise tax is hereby imposed on the storage, use or other consumption in this State of tangible personal property purchased from any retailer on or after July 1, 1955, for storage, use or other consumption in this State at the rate of 2 perc…

NRS 372.190 Liability for tax; extinguishment of liability. Every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer is liable for the tax. His liability is not extinguished until the tax has been paid to this State, ex…

NRS 372.195 Collection by retailer; purchaser’s receipt. Every retailer maintaining a place of business in this State and making sales of tangible personal property for storage, use or other consumption in this State, not exempted under NRS 372.260 to 372.350, inclusive, shall, a…

NRS 372.200 Tax as debt to State. The tax required to be collected by the retailer constitutes a debt owed by the retailer to this State. [37:397:1955]

NRS 372.205 Advertisement of assumption or absorption of tax by retailer unlawful. It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the retai…

NRS 372.210 Tax must be displayed separately from price. The tax required to be collected by the retailer from the purchaser must be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof …

NRS 372.215 Unlawful acts. Any person who violates section 36 or 38 of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) or NRS 372.210 is guilty of a misdemeanor. (Added to NRS by 1979, 414)

NRS 372.220 Registration of retailers; registration of certain businesses when obtaining state business license. 1. Every retailer who sells tangible personal property for storage, use or other consumption in this State shall register with the Department and give: (a) The name an…

NRS 372.225 Presumption of purchase for use; purchase for resale; sale by drop shipment. 1. For the purpose of the proper administration of this chapter and to prevent evasion of the use tax and the duty to collect the use tax, it is presumed that tangible personal property sold …

NRS 372.235 Form and contents of resale certificate. A resale certificate must: 1. Be substantially in such form and include such information as the Department may prescribe; and 2. Unless submitted in electronic form, be signed by the purchaser. (Added to NRS by 1979, 415; A 200…

NRS 372.240 Liability of purchaser giving resale certificate: Use of article bought for resale. If a purchaser who gives a certificate makes any storage or use of the property other than retention, demonstration or display while holding it for sale in the regular course of busine…

NRS 372.245 Resale certificate: Commingled fungible goods. If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituen…

NRS 372.250 Presumption of purchase for use in this State. It is presumed that tangible personal property shipped or brought to this State by the purchaser on or after July 1, 1979, was purchased from a retailer on or after July 1, 1979, for storage, use or other consumption in t…

NRS 372.255 Presumption that property delivered outside this State to certain purchasers was purchased for use in this State. 1. Except as otherwise provided in NRS 372.258, on and after July 1, 1979, it is presumed that tangible personal property delivered outside this State to …

NRS 372.258 Presumption that certain property delivered outside this State was not purchased for use in this State. 1. It is presumed that tangible personal property delivered outside this State to a purchaser was not purchased from a retailer for storage, use or other consumptio…

NRS 372.260 “Exempted from the taxes imposed by this chapter” defined. “Exempted from the taxes imposed by this chapter,” as used in NRS 372.260 to 372.350, inclusive, means exempted from the computation of the amount of taxes imposed. [48:397:1955]—(NRS A 2019, 1394)

NRS 372.265 Constitutional and statutory exemptions. 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 the gross receipts from the sale of which, or…

NRS 372.270 Proceeds of mines. 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, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS. [52:39…

NRS 372.275 Fuel used to propel motor vehicle. There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in this State of, any combustible gas, liquid or material of a kind used in an …

NRS 372.280 Animals and plants intended for human consumption; feed; fertilizer. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of: 1. Any form of animal life of a kind the products of which or…

NRS 372.281 Farm machinery and equipment. 1. There are exempted from the taxes imposed by this Act the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment. 2. As used in this section: (a) “Farm machinery and equipment” means…