Title 32

NRS 374.670 Disallowance of interest. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (Added to NRS by 1967, 917; A 1975, 1737)

NRS 374.675 Injunction or other process to prevent collection of tax prohibited. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof to prevent or enjoin t…

NRS 374.680 Action for refund: Claim as condition precedent. No suit or proceeding shall 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 duly filed. (Added…

NRS 374.685 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 …

NRS 374.690 Right of appeal on failure of Department to mail notice of action on claim. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer w…

NRS 374.695 Judgment for plaintiff: Credits; refund of balance. 1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows: (a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax du…

NRS 374.700 Allowance of interest. In any judgment, interest shall be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a da…

NRS 374.705 Standing to recover. A judgment shall not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other t…

NRS 374.710 Recovery of erroneous refunds: Action; jurisdiction and venue. The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the …

NRS 374.715 District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP. The district attorney of the county to which the refund is owed, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nev…

NRS 374.720 Cancellation of illegal determination: Procedure; limitation. 1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, the Department shall certify this fact to the board of county commissioners, and…

NRS 374.723 Application of chapter 360B of NRS. This chapter must be administered in accordance with the provisions of chapter 360B of NRS. (Added to NRS by 2003, 2369; A 2005, 1778)

NRS 374.724 Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms. 1. The provisions of this chapter relating to: (a) The imposition, collection and remittance of the sale…

NRS 374.7243 Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms. 1. Except as otherwise provided in this section, it is presumed that the provisions of this chapter r…

NRS 374.7247 Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms. 1. Except as otherwise provided in this section, it is presumed that the provisions of this chap…

NRS 374.725 Enforcement by Department; adoption of regulations. 1. The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter. 2. The Department may prescribe the exte…

NRS 374.726 Application of use tax to certain property acquired free of charge at convention, trade show or other public event. In its administration of the use tax imposed by NRS 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a co…

NRS 374.7261 Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.] 1. In administering the provisions of this chapter: (a) The Department shall calculate the amount of tax i…

NRS 374.7273 Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. In administering the provisions of NRS 374.340, the Department shall apply the exemption for the sale of ta…

NRS 374.7275 Calculation of tax imposed on retail sale of large appliances. 1. In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the retail sale of large appliances as follows: (a) If the large appliance is sold separatel…

NRS 374.7285 Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.] In administering the provisions of NRS 374.330, the Department shall apply the exemption f…

NRS 374.7286 Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.] 1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to …

NRS 374.729 Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. In administering the provisions of NRS 374.330, the Department shall apply the exemption for the sale of tangible personal property to the State of Neva…

NRS 374.731 Application of NRS 374.330 to sale of certain medical devices to governmental entities. 1. In administering the provisions of NRS 374.330, the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to that…

NRS 374.7315 Application of NRS 374.3305 to transfer of motor vehicle. In administering the provisions of NRS 374.3305, the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational…

NRS 374.732 Taxation of photographers: Furnishing of proofs considered to be rendition of service. In administering the provisions of this chapter, the Department shall not consider the furnishing of one or more proofs by a photographer to a customer as a sale of tangible persona…

NRS 374.733 Circumstances under which veterinarian is considered consumer of tangible personal property. 1. In administering the provisions of this chapter, the Department shall consider a licensed veterinarian to be a consumer and not a retailer of the tangible personal property…

NRS 374.734 “Feminine hygiene products” construed. [Effective through December 31, 2028.] In administering the provisions of NRS 374.287, the Department shall construe the term “feminine hygiene product” to mean a sanitary napkin or tampon. (Added to NRS by 2017, 2542)

NRS 374.7345 “Diaper” construed. [Effective through December 31, 2050.] In administering the provisions of NRS 374.287, the Department shall construe the term “diaper” to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable …

NRS 374.735 Employment of accountants, investigators and other persons; delegation of authority. The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its rep…

NRS 374.738 Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 1. Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distr…

NRS 374.739 Certain broadcasting activities not taxable transactions. In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of transmitting radio, television, cable television, video o…

NRS 374.740 Records to be kept by sellers, retailers and others. 1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinen…

NRS 374.745 Examination of records; investigation of business. The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigat…

NRS 374.750 Reports for administering use tax: Filing; contents. In administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property,…

NRS 374.751 Definitions. As used in NRS 374.751 to 374.759, inclusive, unless the context otherwise requires, the words and terms defined in NRS 374.752, 374.753 and 374.754 have the meanings ascribed to them in those sections. (Added to NRS by 2019, 3688)

NRS 374.752 “Affiliate” defined. “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. For the purposes of this section, control shall be presumed to exist if any person dir…

NRS 374.753 “Marketplace facilitator” defined. 1. “Marketplace facilitator” means a person, including any affiliate of the person, who: (a) Directly or indirectly, does one or more of the following to facilitate a retail sale: (1) Lists, makes available or advertises tangible per…

NRS 374.754 “Marketplace seller” defined. “Marketplace seller” means: 1. A seller who makes retail sales through any physical or electronic marketplace owned, operated or controlled by a marketplace facilitator, even if such seller would not have been required to collect and remi…

NRS 374.756 Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms. 1. Except as otherwise provided in this section and NRS 374.757, the provisions of this chapter relating to the impos…

NRS 374.757 Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator. 1. In administering the provisions of this chapter, the Department shall not hold a marketplace facilitator liable for the payment of any tax imposed by thi…

NRS 374.758 Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms. 1. The Department may provide by regulation that, except as otherwise provided in this section, the provision…

NRS 374.759 Civil actions; immunity; remedies. 1. Nothing in NRS 374.751 to 374.759, inclusive, shall be construed to create any remedy or private right of action against a marketplace facilitator. 2. A marketplace facilitator that is required to collect taxes imposed by this cha…

NRS 374.760 Failure to make return or furnish data. Any retailer or other person who fails or refuses to furnish any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the Department, or who renders a false or fraudulent…

NRS 374.765 False or fraudulent return. Any person required to make, render, sign or verify any report who makes any false or fraudulent return, with intent to defeat or evade the determination of an amount due required by law to be made, is guilty of a gross misdemeanor and shal…

NRS 374.770 Other violations of chapter. Any violation of this chapter, except as otherwise provided, is a misdemeanor. (Added to NRS by 1967, 920)