Title 32

NRS 374.724 Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms. 1. The provisions of this chapter relating to: (a) The imposition, collection and remittance of the sale…

NRS 374.7243 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 374.7247 Applicability to retailers who enter into certain agreements with residents of this State for 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 chap…

NRS 374.725 Enforcement by Department; adoption of regulations. 1. The Department shall enforce the provisions of this chapter and may prescribe, adopt and enforce regulations relating to the administration and enforcement of this chapter. 2. The Department may prescribe the exte…

NRS 374.726 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 374.190 and 374.191, the Department shall not consider the storage, use or other consumption in a co…

NRS 374.7261 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 374.7273 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 374.340, the Department shall apply the exemption for the sale of ta…

NRS 374.7275 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 374.7285 Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.] In administering the provisions of NRS 374.330, the Department shall apply the exemption f…

NRS 374.7286 Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.] 1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to …

NRS 374.729 Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle. In administering the provisions of NRS 374.330, the Department shall apply the exemption for the sale of tangible personal property to the State of Neva…

NRS 374.731 Application of NRS 374.330 to sale of certain medical devices to governmental entities. 1. In administering the provisions of NRS 374.330, the Department shall apply the exemption to the sale of a medical device to a governmental entity that is exempt pursuant to that…

NRS 374.7315 Application of NRS 374.3305 to transfer of motor vehicle. In administering the provisions of NRS 374.3305, the Department shall apply the exemption for the sale of tangible personal property to a nonprofit organization created for religious, charitable or educational…

NRS 374.732 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 374.733 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 property…

NRS 374.734 “Feminine hygiene products” construed. [Effective through December 31, 2028.] In administering the provisions of NRS 374.287, the Department shall construe the term “feminine hygiene product” to mean a sanitary napkin or tampon. (Added to NRS by 2017, 2542)

NRS 374.7345 “Diaper” construed. [Effective through December 31, 2050.] In administering the provisions of NRS 374.287, the Department shall construe the term “diaper” to mean any type of diaper intended for use by a child or an adult, including, without limitation, a disposable …

NRS 374.735 Employment of accountants, investigators and other persons; delegation of authority. The Department may employ accountants, auditors, investigators, assistants and clerks necessary for the efficient administration of this chapter, and may delegate authority to its rep…

NRS 374.738 Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 1. Notwithstanding any other provision of law, any broadcaster, printer, outdoor advertising firm, advertising distr…

NRS 374.739 Certain broadcasting activities not taxable transactions. In administering the provisions of this chapter, the Department shall not consider the activities of persons that are directly related to the process of transmitting radio, television, cable television, video o…

NRS 374.740 Records to be kept by sellers, retailers and others. 1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinen…

NRS 374.745 Examination of records; investigation of business. 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 person liable for the use tax and may investigat…

NRS 374.750 Reports for administering use tax: Filing; contents. In 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 property,…

NRS 374.751 Definitions. As used in NRS 374.751 to 374.759, inclusive, unless the context otherwise requires, the words and terms defined in NRS 374.752, 374.753 and 374.754 have the meanings ascribed to them in those sections. (Added to NRS by 2019, 3688)

NRS 374.752 “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 374.753 “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 374.754 “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 374.756 Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms. 1. Except as otherwise provided in this section and NRS 374.757, the provisions of this chapter relating to the impos…

NRS 374.757 Relief from liability for payment of tax attributable to retail sales facilitated by a 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 thi…

NRS 374.758 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 374.759 Civil actions; immunity; remedies. 1. Nothing in NRS 374.751 to 374.759, 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 374.760 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 374.765 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 374.770 Other violations of chapter. Any violation of this chapter, except as otherwise provided, is a misdemeanor. (Added to NRS by 1967, 920)

NRS 374.775 Statute of limitations. Any prosecution for violation of any of the penal provisions of this chapter shall be instituted within 3 years after the commission of the offense. (Added to NRS by 1967, 920)

NRS 374.780 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 374.785 Sales and Use Tax Account: Remittances; deposits; transfers. 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid to counties under this chapter must be paid to the Department in the form of remittances payable to the Departmen…

NRS 374.790 Remedies of county are cumulative. The remedies of a county provided for in this chapter are cumulative, and no action taken by the Department, the Attorney General or a district attorney constitutes an election by the county to pursue any remedy to the exclusion of a…

NRS 374.795 Department’s authority to act for counties. In all proceedings under this chapter the Department may act for and on behalf of the counties of the State of Nevada. (Added to NRS by 1967, 920; A 1975, 1740)

NRS 374.800 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 374.805 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 374.810 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 374.815 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 Nevada Tax Commission and the Department shall not constru…

NRS 374A.010 Imposition of tax in certain counties; rate of tax. 1. A tax is hereby imposed on all retailers within a county in which: (a) The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.…

NRS 374A.020 Collection and administration of tax; distribution and use of proceeds. 1. The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS…

NRS 374A.030 Sales and Use Tax Account: Remittances; deposits; transfers. 1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department. 2.…