Title 32

NRS 372.735 Records to be kept by sellers, retailers and others. 1. Every seller, every retailer, and every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer shall keep records, receipts, invoices and other pertinent p…

NRS 372.740 Examinations and investigations; payment of expenses for examination of records outside State. 1. 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 p…

NRS 372.745 Reports for administering use tax: Filing; contents. In its 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 prope…

NRS 372.746 Definitions. As used in NRS 372.746 to 372.754, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372.747, 372.748 and 372.749 have the meanings ascribed to them in those sections. (Added to NRS by 2019, 3683)

NRS 372.747 “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 372.748 “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 372.749 “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 372.751 Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms. 1. Except as otherwise provided in this section and NRS 372.752, the provisions of this chapter relating to t…

NRS 372.752 Relief from liability for payment of tax attributable to retail sales facilitated by 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 this …

NRS 372.753 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 372.754 Civil actions; immunity; remedies. 1. Nothing in NRS 372.746 to 372.754, 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 372.755 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 372.760 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 372.765 Other violations of chapter. Any violation of this chapter, except as otherwise provided, is a misdemeanor. (Added to NRS by 1979, 431)

NRS 372.770 Statute of limitations. Any prosecution for violation of any of the penal provisions of this chapter must be instituted within 3 years after the commission of the offense. (Added to NRS by 1979, 431)

NRS 372.775 Application of doctrine of res judicata. In the determination of any case arising under this chapter, the rule of res judicata is applicable only if the liability involved is for the same period as was involved in another case previously determined. (Added to NRS by 1…

NRS 372.780 Sales and Use Tax Account: Remittances; deposits. 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to the State under this chapter must be paid to the Department in the form of remittances payable to the Department. 2. The …

NRS 372.785 Sales and Use Tax Account: Refunds. The money in the Sales and Use Tax Account may, upon order of the State Controller, be used for refunds under this chapter. (Added to NRS by 1979, 431; A 1981, 259)

NRS 372.790 Remedies of State are cumulative. The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for wh…

NRS 372.795 Authority of Department to act for people of State. In all proceedings under this chapter the Department may act for and on behalf of the people of the State of Nevada. (Added to NRS by 1979, 431)

NRS 372.800 Indian reservations and colonies: Imposition and collection of sales tax. 1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony. 2. If a sales tax …

NRS 372.805 Indian reservations and colonies: Restriction on collection of tax by Department. The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been i…

NRS 372.810 Rights of Indians not abridged. Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.). (Added to NRS by 1989, 1109…

NRS 372.815 Strict construction of certain provisions of chapter. The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any p…

NRS 372A.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 372A.015, 372A.020 and 372A.040 have the meanings ascribed to them in those sections. (Added to NRS by 1987, 1737)

NRS 372A.015 “Cannabis” defined. “Cannabis” has the meaning ascribed to it in NRS 678A.085. (Added to NRS by 1987, 1737; A 2019, 3767)

NRS 372A.020 “Controlled substance” defined. “Controlled substance” includes: 1. A drug, substance or immediate precursor listed in schedules I to V, inclusive, of the regulations adopted by the State Board of Pharmacy; and 2. A substance which: (a) Was manufactured by a person w…

NRS 372A.040 “Sell” defined. “Sell” includes exchange, barter, solicitation or receipt of an order, transfer to another for sale or resale, possession or transportation in contravention of this chapter and any other transfer for any consideration or a promise, obtained directly o…

NRS 372A.050 Department to adopt regulations. The Department shall adopt all necessary regulations to carry out the provisions of this chapter. (Added to NRS by 1987, 1737) CONTROLLED SUBSTANCES TAX

NRS 372A.060 Applicability; no immunity from criminal prosecution. 1. The provisions of NRS 372A.060 to 372A.130, inclusive, do not apply to: (a) Any person who is registered or exempt from registration pursuant to NRS 453.226 or any other person who is lawfully in possession of …

NRS 372A.070 Registration with Department as dealer; payment and calculation of tax on controlled substances other than cannabis or cannabis products; identifying information in tax return; civil penalty; action for enforcement. 1. A person shall not sell, offer to sell or posses…

NRS 372A.080 Information and records concerning dealer confidential; limitations on use and admissibility of information; penalty for disclosure. 1. Except as otherwise provided in NRS 239.0115, all information which is submitted to the Department by or on behalf of a dealer in c…

NRS 372A.090 Revenue stamps: Design, printing and sale; record of stamps sold. 1. The Department shall: (a) Design suitable stamps for the purpose of NRS 372A.060 to 372A.130, inclusive. (b) Have as many stamps printed as may be required. (c) Sell the stamps to dealers in control…

NRS 372A.100 Destruction of spoiled or unusable revenue stamps. Upon the written authorization of the State Board of Examiners, any spoiled or unusable stamps in the possession of the Department may be destroyed. The written authorization of the State Board of Examiners must set …

NRS 372A.110 Deposit and allocation of taxes, fees and penalties collected. 1. All taxes and fees collected by the Department pursuant to NRS 372A.060 to 372A.130, inclusive, after deducting the actual cost of producing the stamps and administering the provisions of those section…

NRS 372A.120 Delivery of controlled substances obtained by Department; law enforcement agency to notify Department concerning person having possession of controlled substance. 1. The Department shall immediately deliver any controlled substances which come into its possession in …

NRS 372A.130 Action to enjoin assessment or collection of tax, interest or penalty barred. No person may bring suit to enjoin the assessment or collection of any taxes, interest or civil penalties imposed by NRS 372A.060 to 372A.130, inclusive. (Added to NRS by 1987, 1739; A 2015…

NRS 372A.200 Definitions. As used in NRS 372A.200 to 372A.380, inclusive, unless the context otherwise requires, the words and terms defined in NRS 372A.205 to 372A.250, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2015, 2259; A 2017, 3724, 37…

NRS 372A.205 “Adult-use cannabis retail store” defined. “Adult-use cannabis retail store” has the meaning ascribed to it in NRS 678A.065. (Added to NRS by 2017, 3728; A 2019, 3871)

NRS 372A.207 “Cannabis consumption lounge” defined. “Cannabis consumption lounge” has the meaning ascribed to it in NRS 678A.087. (Added to NRS by 2021, 2385)

NRS 372A.210 “Cannabis cultivation facility” defined. “Cannabis cultivation facility” has the meaning ascribed to it in NRS 678A.090. (Added to NRS by 2015, 2259; A 2019, 3871)

NRS 372A.220 “Excise tax on cannabis” defined. “Excise tax on cannabis” means any of the excise taxes imposed by NRS 372A.290. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3767)

NRS 372A.247 “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 mater…

NRS 372A.250 “Taxpayer” defined. “Taxpayer” means a: 1. Cannabis cultivation facility; 2. Adult-use cannabis retail store; or 3. Cannabis consumption lounge. (Added to NRS by 2015, 2259; A 2017, 3730; 2019, 3871; 2021, 2385) Administration

NRS 372A.260 Applicability of chapter 360 of NRS. The provisions of chapter 360 of NRS relating to the payment, collection, administration and enforcement of taxes, including, without limitation, any provisions relating to the imposition of penalties and interest, shall be deemed…

NRS 372A.270 Maintenance and availability of records of taxpayer; penalty. 1. Each person responsible for maintaining the records of a taxpayer shall: (a) Keep such records as may be necessary to determine the amount of the liability of the taxpayer pursuant to the provisions of …