Title 32

NRS 360B.210 Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers. 1. A certified service provider is: (a) The agent of each seller with whom the certified service prov…

NRS 360B.220 Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system. 1. A person that provides a certified automated system is: (a) Responsible for the proper functioning of that system; and…

NRS 360B.225 Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability. The Department shall: 1. Review the software submitted for the certification of a certified …

NRS 360B.230 Posting by Department of certain information on website or other Internet site; notice of changes to posted information. 1. The Department shall post on a website or other Internet site that is operated or administered by or on behalf of the Department, in any format…

NRS 360B.240 Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State. 1. The Department shall maintain a list that denotes for each five-digit and nine-digit zip code in this State the combined rates of sales taxes and the …

NRS 360B.250 Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances. The Department shall: 1. If a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or h…

NRS 360B.255 Application of tax to shipment of tangible personal property that includes both taxable and exempt property. If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property: 1. Shall alloc…

NRS 360B.260 Direct pay permits: Use; application for permit. 1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if: (a) The seller does not maintain a place of business in this …

NRS 360B.281 Purchases of direct mail. 1. Notwithstanding the provisions of NRS 360B.350 to 360B.375, inclusive: (a) A purchaser of advertising and promotional direct mail may provide the seller with: (1) Documentation of the direct pay permit of the purchaser issued pursuant to …

NRS 360B.290 Contents of document given to purchaser indicating sales price of tangible personal property. Any invoice, billing or other document given to a purchaser that indicates the sales price for which tangible personal property is sold: 1. May state separately any amount r…

NRS 360B.300 Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically. Notwithstanding the provisions of any other specific statute: 1. If any sales or use tax is due and payable on: (a) A Saturday, Sunday or…

NRS 360B.310 Effective date of change in tax rate resulting from change in boundary of local government. Notwithstanding the provisions of any other specific statute, if the boundary of a local government that has imposed a sales or use tax is changed, any change in the rate of t…

NRS 360B.320 Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions. 1. The Department shall provide public notification to consumers of tangible personal property, including purchasers who are exempt from any sale…

NRS 360B.330 Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller. 1. No purchaser may commence or maintain any cause of action against any seller for the refund of any sales or use tax erroneously or illegally collected b…

NRS 360B.350 Definitions. As used in NRS 360B.350 to 360B.375, inclusive: 1. “Receive” means taking possession of tangible personal property. The term does not include possession by a shipping company on behalf of a purchaser. 2. “Transportation equipment” means: (a) Locomotives …

NRS 360B.355 Applicability of provisions. 1. Except as otherwise provided in this section and NRS 360B.281, for the purpose of determining the liability of a seller for sales and use taxes, a retail sale shall be deemed to take place at the location determined pursuant to NRS 360…

NRS 360B.360 Retail sale of tangible personal property generally. Except as otherwise provided in NRS 360B.350 to 360B.375, inclusive, the retail sale, excluding the lease or rental, of tangible personal property shall be deemed to take place: 1. If the property is received by th…

NRS 360B.365 Lease or rental of tangible personal property generally. 1. Except as otherwise provided in this section and NRS 360B.355, 360B.370 and 360B.375, the lease or rental of tangible personal property shall be deemed to take place as follows: (a) If the lease or rental re…

NRS 360B.370 Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment. 1. Except as otherwise provided in this section and NRS 360B.355, the lease or rental of motor vehicles, trailers, semitrailers or aircraft that do …

NRS 360B.375 Lease or rental of transportation equipment. Except as otherwise provided in NRS 360B.355, the lease or rental of transportation equipment shall be deemed to take place at the location determined pursuant to NRS 360B.360. (Added to NRS by 2003, 2356; A 2005, 1778) Co…

NRS 360B.400 Duty of Department. In administering the provisions of this chapter and chapters 372 and 374 of NRS, and in carrying out the provisions of the Agreement, the Department shall construe the terms defined in NRS 360B.405 to 360B.495, inclusive, unless the context otherw…

NRS 360B.405 “Alcoholic beverages” construed. “Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of 1 percent or more of alcohol by volume. (Added to NRS by 2005, 1768)

NRS 360B.410 “Computer” construed. “Computer” means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions. (Added to NRS by 2005, 1768)

NRS 360B.415 “Computer software” construed. “Computer software” means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. The term does not include any specified digital products. (Added to NRS by 2005, 1768; A 2009, …

NRS 360B.420 “Delivered electronically” construed. “Delivered electronically” means delivered to a purchaser by means other than tangible storage media. (Added to NRS by 2005, 1768)

NRS 360B.425 “Delivery charges” construed. “Delivery charges” means charges by a seller of personal property for the preparation and delivery of the property to a location designated by the purchaser of the property, including, but not limited to, charges for transportation, ship…

NRS 360B.430 “Dietary supplement” construed. “Dietary supplement” means any product, other than tobacco, intended to supplement the diet that: 1. Contains one or more of the following dietary ingredients: (a) A vitamin; (b) A mineral; (c) An herb or other botanical; (d) An amino …

NRS 360B.435 “Drug” construed. “Drug” means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is: 1. Recognized in the official United States…

NRS 360B.437 “Durable medical equipment” construed. 1. “Durable medical equipment” means equipment, including any repair and replacement parts therefor, which: (a) Can withstand repeated use; (b) Is primarily and customarily used to serve a medical purpose; (c) Generally is not u…

NRS 360B.440 “Electronic” construed. “Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. (Added to NRS by 2005, 1769)

NRS 360B.445 “Food” and “food ingredients” construed. “Food” and “food ingredients” mean substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, e…

NRS 360B.450 “Lease or rental” construed. 1. Except as otherwise provided in this section, “lease or rental” means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. The term: (a) Includes future options to pur…

NRS 360B.455 “Medicine” construed. “Medicine” includes any drug. (Added to NRS by 2005, 1770)

NRS 360B.456 “Mobility enhancing equipment” construed. 1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which: (a) Is primarily and customarily used to provide or increase the ability to move from one place to another and whi…

NRS 360B.458 “Oxygen delivery equipment” construed. “Oxygen delivery equipment” means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolized medicine to a person. The term includes, without limitation, tanks and concentrator…

NRS 360B.460 “Prepared food” construed. “Prepared food” means: 1. Food sold in a heated state or heated by the seller; 2. Two or more food ingredients mixed or combined by the seller for sale as a single item, unless the food ingredients: (a) Are only cut, repackaged or pasteuriz…

NRS 360B.465 “Prescription” construed. “Prescription” means an order, formula or recipe issued in any form of oral, written, electronic or other means of transmission by a duly licensed practitioner authorized by the laws of this State. (Added to NRS by 2005, 1770)

NRS 360B.470 “Prewritten computer software” construed. “Prewritten computer software” means computer software, including any prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser, and computer softwar…

NRS 360B.475 “Prosthetic device” construed. “Prosthetic device” means a replacement, corrective or supportive device, including any repair and replacement parts therefor, worn on or in the body: 1. To replace artificially a missing portion of the body; 2. To prevent or correct a …

NRS 360B.480 “Sales price” construed. 1. “Sales price” means the total amount of consideration, including cash, credit, property and services, for which personal property is sold, leased or rented, valued in money, whether received in money or otherwise, and without any deduction…

NRS 360B.483 “Specified digital products” construed. 1. “Specified digital products” means electronically transferred digital audio works, digital audiovisual works and digital books. 2. As used in this section: (a) “Digital audio works” means works that result from the fixation …

NRS 360B.485 “Tangible personal property” construed. “Tangible personal property” includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser. (Added to…

NRS 360B.490 “Tobacco” construed. “Tobacco” means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. (Added to NRS by 2005, 1771)

NRS 360B.495 “Tonics and vitamins” construed. “Tonics and vitamins” includes dietary supplements. (Added to NRS by 2005, 1771)

NRS 361.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 361.013 to 361.043, inclusive, have the meanings ascribed to them in those sections. [Part 3:344:1953]—(NRS A 1973, 1114; 1981, 787; 1989, 1817; 1999, 1269;…

NRS 361.013 “Billboard” defined. “Billboard” means a sign that directs attention to a business, commodity, service, entertainment or attraction that is sold, offered or exists at a location other than the premises on which the sign is located. (Added to NRS by 1989, 1817)