NRS 374.723 – Application of chapter 360B of NRS.
This chapter must be administered in accordance with the provisions of chapter 360B of NRS. (Added to NRS by 2003, 2369; A 2005, 1778)
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 sales tax apply to every retailer whose activities have a sufficient nexus with a county to satisfy the requirements of the United States Constitution. (b) The collection and remittance of the use tax apply to every retailer whose activities […]
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 relating to the imposition, collection and remittance of the sales tax, and the collection and remittance of the use tax, apply to a retailer if: (a) The retailer is part of a controlled group of corporations that has […]
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 chapter relating to: (a) The imposition, collection and remittance of the sales tax; and (b) The collection and remittance of the use tax, apply to every retailer who enters into an agreement with a resident of this State under […]
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 extent to which any ruling or regulation shall be applied without retroactive effect. (Added to NRS by 1967, 918; A 1975, 1738)
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 county of tangible personal property which: 1. Does not have significant value; and 2. Is acquired free of charge at a convention, trade show or other public event. (Added […]
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 imposed on tangible personal property purchased for use in owning, operating, manufacturing, servicing, maintaining, testing, repairing, overhauling or assembling an aircraft or any component of an aircraft as follows: (1) If the tangible personal property is purchased by […]
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 tangible personal property delivered by the vendor to a forwarding agent for shipment out of State to include: 1. The sale of a vehicle to a nonresident to whom a special movement permit has been issued by the […]
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 separately or with installation or replacement services, or any combination thereof, the sales tax must be applied to the retail sales price […]
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.] Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members. [Effective July 1, 2031.]
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 Nevada, its unincorporated agencies and instrumentalities to include all tangible personal property that is sold to: 1. A member of the Nevada National Guard who has been called into active duty […]
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.] Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective July 1, 2031.]
1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department. A person who wishes to claim an exemption pursuant to subsection 4 […]
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 Nevada, its unincorporated agencies and instrumentalities, to include: 1. All tangible personal property that is transferred for use by a state entity in accordance with an agreement executed pursuant to NRS […]
NRS 374.731 – Application of NRS 374.330 to sale of certain medical devices to governmental entities. [Effective through December 31, 2021.] Application of NRS 374.330 to sale of certain medical devices to governmental entities. [Effective January 1, 2022.]
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 section without regard to whether the person using the medical device or the governmental entity that purchased the device is deemed to be the […]
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 purposes to include any type of motor vehicle that is transferred for use by such a nonprofit organization, whether by sale or lease and regardless […]
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 personal property but rather as part of the rendition of the photographer’s service, whether or not a separate charge is made for furnishing the proof. […]
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 used, furnished or dispensed by him or her in providing medical care or treatment to animals as part of the performance of his or her professional services […]
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 374.735 – 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 representatives to conduct hearings, prescribe regulations or perform any other duties imposed by this chapter. (Added to NRS by 1967, 918; A 1975, 1738)
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 distributor or publisher which broadcasts, publishes, displays or distributes paid commercial advertising in a county which is intended to be disseminated primarily to persons located in this State and is only secondarily disseminated to bordering jurisdictions, including advertising appearing exclusively in […]
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 or data signals, including the transmission of news or information by video or data signal, the transmission of signals from one broadcaster to another and […]