Title 32

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 …

NRS 372.685 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 372.690 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 372.695 Allowance of interest. In any judgment, interest must 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 dat…

NRS 372.700 Standing to recover. A judgment may 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 tha…

NRS 372.705 Action to recover erroneous refund: Authority of Department. The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson Cit…

NRS 372.710 Action to recover erroneous refund: Venue. The action must be tried in Carson City or Clark County unless the court with the consent of the Attorney General orders a change of place of trial. (Added to NRS by 1979, 429; A 1999, 2496)

NRS 372.715 Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions. The Attorney General shall prosecute the action, and the provisions of NRS, the Nevada Rules of Civil Procedure and the Nevada Rules of Appellate Procedure relating to service …

NRS 372.720 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 State Board of Examiners, and the …

NRS 372.723 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, 2362; A 2005, 1778)

NRS 372.724 Applicability to certain retailers; construction of certain terms. 1. The provisions of this chapter relating to: (a) The imposition, collection and remittance of the sales tax apply to every retailer whose activities have a sufficient nexus with this State to satisfy…

NRS 372.7243 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 372.7247 Applicability to retailers that enter into certain agreements with residents of this State for the 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…

NRS 372.725 Enforcement by Department; adoption of regulations. 1. The Department shall enforce the provisions of this chapter and may adopt regulations relating to the administration and enforcement of this chapter. 2. The Department may prescribe the extent to which any regulat…

NRS 372.7261 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 372.7263 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 372.335, the Department shall apply the exemption for the sale of ta…

NRS 372.7265 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 372.7273 Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer. In administering the provisions of this chapter, the Department shall consider the intent of the Legislature as hereby expressed t…

NRS 372.7275 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 372.185, the Department shall not consider the storage, use or other consumption in this State of t…

NRS 372.7281 Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.] In administering the provisions of NRS 372.325…

NRS 372.7282 Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.] 1. A person who wishes to claim an exemption pursuant to NRS 372.7281 must…

NRS 372.7283 Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. In administering the provisions of NRS 372.325, the Department shall apply the exemption for the sale of tangible personal property to the State of Nev…

NRS 372.7285 Application of NRS 372.325 to sale of certain medical devices to governmental entities. 1. In administering the provisions of NRS 372.325, the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to tha…

NRS 372.7287 Application of NRS 372.326 to transfer of motor vehicle. In administering the provisions of NRS 372.326, the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational p…

NRS 372.729 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 372.7293 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 propert…

NRS 372.7297 “Feminine hygiene product” construed. [Effective through December 31, 2028.] In administering the provisions of section 56.1 of chapter 397, Statutes of Nevada 1955, which is included in NRS as NRS 372.283, the Department shall construe the term “feminine hygiene pro…