Title 32

NRS 371.103 Exemption of vehicle registered by veteran; transfer of exemption to veteran’s current spouse. 1. Vehicles, to the extent of $2,000 determined valuation, registered by any actual bona fide resident of the State of Nevada who: (a) Has served a minimum of 90 days on act…

NRS 371.1035 Waiver of veteran’s exemption; designation of any amount of exemption for credit to Gift Account for the Veterans Home in Southern Nevada or Gift Account for the Veterans Home in Northern Nevada. 1. Any person who qualifies for an exemption pursuant to NRS 371.103 or…

NRS 371.104 Exemptions for veteran with a disability and surviving spouse; transfer of exemption to veteran’s current spouse. 1. A bona fide resident of the State of Nevada who has incurred a permanent service-connected disability and has been honorably discharged from the Armed …

NRS 371.105 Time for claiming exemption and making designation; limitation on total exemption per fiscal year. Claims pursuant to NRS 371.101, 371.102, 371.103 or 371.104 for tax exemption on the governmental services tax and designations of any amount to be credited to the Gift …

NRS 371.106 Owner to notify Department of cessation of exemption; penalty. 1. Whenever any vehicle ceases to be exempt from taxation under NRS 371.101, 371.102, 371.103 or 371.104 because the owner no longer meets the requirements for the exemption provided in those sections, its…

NRS 371.107 Duties of county assessor in county whose population is 55,000 or more. The county assessor of each county whose population is 55,000 or more is designated as an agent to assist the Department in administering the exemptions provided in this chapter, and shall, after …

NRS 371.110 Due date. Except as otherwise provided in NRS 482.482, the governmental services tax is due on the first day of the registration year for the vehicle concerned and must be paid at the same time as, and in conjunction with, the registration or renewal of registration o…

NRS 371.120 Collection; issuance of receipt. The Department shall collect the governmental services tax and issue to each person who pays the tax a receipt that sufficiently identifies the vehicle upon which the tax is paid. (Added to NRS by 1963, 1120; A 2001, 294)

NRS 371.125 Designation of county assessor of county whose population is less than 55,000 as agent to assist in collection of tax and administration of exemptions. The county assessor of each county whose population is less than 55,000 is designated as agent to assist in the coll…

NRS 371.130 Delinquency. Whenever any vehicle is operated upon any highway of this State without the governmental services tax having first been paid as required in this chapter, the tax is delinquent. (Added to NRS by 1963, 1120; A 2001, 294)

NRS 371.140 Penalty for delinquency; proof of nonoperation; exceptions. 1. Except as otherwise provided in subsection 3 and NRS 482.209 and 482.482, if the governmental services tax for a vehicle for the next period of registration is not paid before the expiration of the current…

NRS 371.150 Collection of current tax; circumstances precluding imposition of penalty. Upon receipt of an application for renewal of registration and an affidavit of nonoperation, the Department shall collect the tax for the current registration year. No penalty shall be imposed …

NRS 371.160 Effect of failure of bank to pay check in payment of tax or penalty on first presentation. If a check in payment of a tax or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the tax, or t…

NRS 371.170 Exemption from penalty when vehicle repossessed; conditions. No penalty may be assessed for the delinquent payment of a governmental services tax if: 1. After the date the tax became due, the vehicle is repossessed on behalf of the legal owner; 2. The tax is paid with…

NRS 371.180 Waiver of penalties accruing before transfer of vehicle. If a transferee applies for a transfer of registration and it is determined by the Department that penalties for the nonpayment of the governmental services tax accrued before the transfer of the vehicle, and th…

NRS 371.190 Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale. 1. Every governmental services tax and any penalty added thereto constitute a lien upon the vehicle for which due fr…

NRS 371.200 Notice to legal owner before sale of vehicle. If the records of the Department indicate that the registered owner of a vehicle seized is not the legal owner thereof, the Department shall, before selling the vehicle, give notice to the legal owner of the vehicle. The n…

NRS 371.210 Payment of tax, penalties and costs by legal owner before sale; return of vehicle. At any time before the sale, the legal owner of the vehicle to be sold may pay the Department the full amount of the delinquent tax and penalty, plus any costs incurred by the Departmen…

NRS 371.220 Refund of tax or penalty erroneously collected. If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefo…

NRS 371.230 Deposit of money collected to credit of Motor Vehicle Fund. Except as otherwise provided in NRS 371.1035, 482.180, 482.181 and 482.182, money collected by the Department for governmental services taxes and penalties pursuant to the provisions of this chapter must be d…

NRS 372.010 Short title. This chapter is known and may be cited as the Sales and Use Tax Act. [1:397:1955]

NRS 372.015 Definitions. Except where the context otherwise requires, the definitions given in NRS 372.020 to 372.102, inclusive, govern the construction of this chapter. [2:397:1955]

NRS 372.020 “Business” defined. “Business” includes any activity engaged in by any person or caused to be engaged in by him with the object of gain, benefit or advantage, either direct or indirect. [13:397:1955]

NRS 372.025 “Gross receipts” defined. 1. “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the fol…

NRS 372.030 “In this State” and “in the State” defined. “In this State” or “in the State” means within the exterior limits of the State of Nevada and includes all territory within these limits owned by or ceded to the United States of America. [17:397:1955]

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…