Title 32

NRS 374.090 “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. (Added to NRS by 1967, 899)

NRS 374.100 “Taxpayer” defined. “Taxpayer” means any person liable for tax under this chapter. (Added to NRS by 1967, 899)

NRS 374.107 “Vehicle” defined. “Vehicle” has the meaning ascribed to it in NRS 482.135. (Added to NRS by 1983, 2058)

NRS 374.108 “Vessel” defined. 1. Except as otherwise provided in subsection 2, “vessel” means every description of watercraft used or capable of being used as a means of transportation on water. 2. The term does not include a canoe, float tube, kayak, rubber raft or seaplane. (Ad…

NRS 374.110 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 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a coun…

NRS 374.111 Additional amount. In addition to the amount of tax imposed pursuant to NRS 374.110, for the privilege of selling tangible personal property at retail an additional amount of tax is hereby imposed upon all retailers at the rate of 0.35 percent of the gross receipts of…

NRS 374.115 Method of collection. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done. (Added to NRS by 1967, 899)

NRS 374.120 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 374.125 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 374.128 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 374.160 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 establish…

NRS 374.170 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 1967, 901; A 197…

NRS 374.175 Liability of purchaser who gives and seller who takes resale certificate. 1. If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business: (a) The…

NRS 374.180 Improper use of resale certificate; penalty. Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of t…

NRS 374.185 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 374.190 Imposition and rate. 1. An excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for storage, use or other consumption in the county at the rate of 2.25 percent of the sales price of…

NRS 374.191 Additional amount. 1. In addition to the amount of excise tax imposed pursuant to NRS 374.190, an additional amount of excise tax is hereby imposed on the storage, use or other consumption in a county of tangible personal property purchased from any retailer for stora…

NRS 374.195 Liability for tax; extinguishment of liability. Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to the count…

NRS 374.200 Collection by retailer; purchaser’s receipt. Every retailer maintaining a place of business in a county and making sales of tangible personal property for storage, use or other consumption in the county, not exempted under NRS 374.265 to 374.355, inclusive, shall, at …

NRS 374.205 Tax as debt to county. The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county. (Added to NRS by 1967, 902)

NRS 374.210 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 374.215 Tax must be displayed separately from price. The tax required to be collected by the retailer from the purchaser shall 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 374.220 Unlawful acts. Any person violating NRS 374.200, 374.210 or 374.215 is guilty of a misdemeanor. (Added to NRS by 1967, 902)

NRS 374.225 Registration of retailers. Every retailer selling tangible personal property for storage, use or other consumption in a county shall register with the Department and give: 1. The name and address of all agents operating in the county. 2. The location of all distributi…

NRS 374.230 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 374.240 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 1967, 902; A 197…

NRS 374.245 Liability of purchaser giving resale certificate for 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 bus…

NRS 374.250 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 374.255 Presumption of purchase for use in this State. It shall be further presumed that tangible personal property shipped or brought to a county by the purchaser after July 1, 1967, was purchased from a retailer on or after July 1, 1967, for storage, use or other consumptio…

NRS 374.260 Presumption that property delivered outside this State to certain purchasers was purchased for use in this State. 1. Except as otherwise provided in NRS 374.263, on and after July 1, 1967, it is further presumed that tangible personal property delivered outside this S…

NRS 374.263 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 374.265 “Exempted from the taxes imposed by this chapter” defined. “Exempted from the taxes imposed by this chapter,” as used in NRS 374.265 to 374.355, inclusive, means exempted from the computation of the amount of taxes imposed. (Added to NRS by 1967, 903; A 1987, 408; 200…

NRS 374.270 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 a county of, tangible personal property the gross receipts from the sale of which, or t…

NRS 374.275 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 a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS. (Added t…

NRS 374.280 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 a county of, any combustible gas, liquid or material of a kind used in an in…

NRS 374.285 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 374.2861 Farm machinery and equipment. 1. There are exempted from the taxes imposed by this chapter 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” …

NRS 374.2865 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. Mo…

NRS 374.287 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 374.289 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 374.2892 Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer. For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic dr…

NRS 374.290 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 a county…

NRS 374.292 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 Nevada System of Higher Education. (Added to NRS by 1989, 822; A 1993, 397)

NRS 374.295 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 a county of: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the co…

NRS 374.300 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 a county of, gas, electricity and water when delivered to consumers through …

NRS 374.305 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 a county of, any matter used to produce domestic heat by burning, including, without limi…