For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955. [19:397:1955]
The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done. [20:397:1955]
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 by the retailer or that it will not be added to the selling price of the property sold or […]
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, or other price on the sales check or other proof of sale. (Added to NRS by 1979, 412)
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 personal property in this State; and (b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant […]
Repealed. (See chapter 342, Statutes of Nevada 2021, at page 2014.)
Repealed. (See chapter 342, Statutes of Nevada 2021, at page 2014.)
Repealed. (See chapter 342, Statutes of Nevada 2021, at page 2014.)
Repealed. (See chapter 342, Statutes of Nevada 2021, at page 2014.)
Repealed. (See chapter 342, Statutes of Nevada 2021, at page 2014.)
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 established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon […]
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 1979, 413; A 2003, 2365; 2005, 1778; 2007, 2311)
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 use is taxable to the purchaser as of the time the property is first so used by him or her, and […]
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 the amount of the tax applicable to the transaction is guilty of a […]
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 constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods shall be deemed to […]
