Title 32

NRS 374.325 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 a county of tangible personal property, the transfer of which to the purchas…

NRS 374.330 Personal property sold 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…

NRS 374.3305 Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. 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…

NRS 374.3306 Requirements for organization created for religious, charitable or educational purposes. 1. For the purposes of NRS 374.3305 and 374.353, an organization is created for religious, charitable or educational purposes if it complies with the provisions of this section. …

NRS 374.331 Personal property loaned or donated 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 prop…

NRS 374.335 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 374.340 Property shipped outside State pursuant to sales contract. 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 to the contract of …

NRS 374.345 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 374.350 Use tax: Property on which sales tax paid. The storage, use or other consumption in a county 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. (Added to NRS by 1967, 906)

NRS 374.352 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 374.353 Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons to nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning a…

NRS 374.355 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 374.356 Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.] 1. A person who intends to locate or expand a data center in this State may, pursuant to NRS 360.754, apply to the Office of Economic Development …

NRS 374.357 Abatement for eligible machinery or equipment used by certain new or expanded businesses. 1. A person who maintains a business or intends to locate a business in this State may, pursuant to NRS 360.750, apply to the Office of Economic Development for an abatement from…

NRS 374.358 Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.] 1. A person who maintains a business or intends to locate a business in a historically underutilized b…

NRS 374.359 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, 1068)

NRS 374.360 Date tax due. Except as otherwise provided in NRS 374.385 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 …

NRS 374.365 Return: Filing requirements; combination with certain returns; signatures. Except as otherwise required by the Department pursuant to NRS 360B.200: 1. On or before the last day of the month following each reporting period, a return for the preceding period must be fil…

NRS 374.370 Contents of return; violations. 1. Except as otherwise required by the Department pursuant to NRS 360B.200 or provided in NRS 360B.281 or 360B.350 to 360B.375, inclusive: (a) For the purposes of the sales tax: (1) The return must show the gross receipts of the seller …

NRS 374.371 Computation of amount of taxes due. In determining the amount of taxes due pursuant to this chapter: 1. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third de…

NRS 374.373 Deduction of certain bad debts from taxable sales; violations. 1. If a retailer is unable to collect all or part of the sales price of a sale, the retailer is entitled to receive a deduction from his or her taxable sales for that bad debt. 2. Any deduction that is cla…

NRS 374.375 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 374.360, a taxpayer may deduct and withhold from the taxes otherwise due from the taxpayer 0.25 percent thereof a…

NRS 374.380 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 374.385 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 374.388 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 374.390 Lease and rental receipts: Reporting; payment. For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such regulations as the Department may prescribe. (Added to NRS …

NRS 374.395 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 374.400 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 1967, 907; A 1975, 1729; 1985, 950)

NRS 374.402 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 374.515 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 374.635 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 374.640 Limitations on claims for refund or credit. Except as otherwise provided in NRS 360.235, 360.395 and 374.373: 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 374.643 Credit or refund of tax for business within zone for economic development. 1. Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax pa…

NRS 374.645 Credit or refund for use tax: Reimbursement of vendor for sales tax. No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to N…

NRS 374.650 Form and contents of claim for credit or refund. Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (Added to NRS by 1967, 916)

NRS 374.655 Failure to file claim constitutes waiver. Failure to file a claim within the time prescribed in NRS 374.640 constitutes a waiver of any demand against the county on account of overpayment. (Added to NRS by 1967, 916)

NRS 374.660 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 374.665 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 374.670 Disallowance of interest. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (Added to NRS by 1967, 917; A 1975, 1737)

NRS 374.675 Injunction or other process to prevent collection of tax prohibited. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof to prevent or enjoin t…

NRS 374.680 Action for refund: Claim as condition precedent. No suit or proceeding shall 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 duly filed. (Added…

NRS 374.685 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 374.690 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 374.695 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 374.700 Allowance of interest. In any judgment, interest shall 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 da…

NRS 374.705 Standing to recover. A judgment shall 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 t…