Title 32

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…

NRS 372.282 Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of: 1. Durable medical equipment; 2. Mob…

NRS 372.283 Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers. [Effective through December 31, 2028.] 1. There are exempted from the taxes imp…

NRS 372.284 Food for human consumption. 1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption. 2. “Food for human consumption” does not include: (a) Alcoholic beverages. (…

NRS 372.285 Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. 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 Sta…

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 …