NRS 374.353 – Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
1. Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 374.3305 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. 2. If the Department […]
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 exempted by this chapter from the computation of the amount of the sales tax, and uses the property in some […]
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, any tangible personal property sold by or to a nonprofit organization created for religious, charitable or educational purposes. (Added to NRS by 1995, 1439)
NRS 374.3306 – Requirements for organization created for religious, charitable or educational purposes.
1. For the purposes of NRS 374.3305, an organization is created for religious, charitable or educational purposes if it complies with the provisions of this section. 2. An organization is created for religious purposes if: (a) It complies with the requirements set forth in subsection 5; and (b) The sole or primary purpose of the […]
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 property loaned or donated to: 1. The United States, its unincorporated agencies and instrumentalities. 2. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by […]
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 is paid in advance or the shipment is made freight charges collect, to […]
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 sale by delivery by the vendor to such point by means of: 1. Facilities operated by the vendor; […]
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 tangible personal property by a contractor for a governmental, religious or charitable entity which is otherwise exempted from the tax, unless the contractor is a constituent part of that […]
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 purchaser as is required by the Department. 2. The Department shall, to the extent feasible, establish an electronic system for submitting a request for an exemption. A purchaser is not required […]