“Exempted from the taxes imposed by this chapter,” as used in NRS 374.265 to 374.355, inclusive, means exempted from the computation of the amount of taxes imposed. (Added to NRS by 1967, 903; A 1987, 408; 2001, 825, 1538; 2003, 3496; 2005, 678, 2489; 2005, 22nd Special Session, 87; 2019, 1395)
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 a county of, tangible personal property the gross receipts from the sale of which, or the storage, use or other consumption of which, this State is prohibited from taxing under […]
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 a county of, the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of NRS. (Added to NRS by 1967, 903)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale and distribution of, and the storage, use or other consumption in a county of, any combustible gas, liquid or material of a kind used in an internal-combustion or diesel engine for the generation of power to propel a motor […]
There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of: 1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption. 2. Feed for any form of animal life of a kind the […]
1. There are exempted from the taxes imposed by this chapter the gross receipts from the sale, storage, use or other consumption in a county of farm machinery and equipment. 2. As used in this section: (a) “Farm machinery and equipment” means a farm tractor, implement of husbandry, piece of equipment used for irrigation, or […]
There are hereby exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of: 1. Durable medical equipment; 2. Mobility enhancing equipment; and 3. Oxygen delivery equipment, prescribed for human use by a licensed provider of health care acting within his or her scope […]
1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of: (a) Prosthetic devices, orthotic appliances and ambulatory casts for human use, and other supports and casts if prescribed or applied by a licensed provider of health care, within his or her […]
1. There are exempted from the taxes imposed by this chapter the gross receipts from sales and the storage, use or other consumption of food for human consumption. 2. “Food for human consumption” does not include: (a) Alcoholic beverages. (b) Pet foods. (c) Tonics and preparations. (d) Prepared food intended for immediate consumption. (Added to […]
Repealed. (See chapter 15, Statutes of Nevada 2021, at page 53.)
For the purposes of the tax on the use or other consumption of tangible personal property, the complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of the retailer does not lose its tax-exempt status as food for human […]
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 a county of, meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a […]
There are exempted from the taxes imposed by this chapter the gross receipts from the sale of textbooks sold within the Nevada System of Higher Education. (Added to NRS by 1989, 822; A 1993, 397)
1. There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption in a county of: (a) Nonreturnable containers when sold without the contents to persons who place the contents in the container and sell the contents together with the container. (b) Containers […]
There are exempted from the taxes imposed by this chapter the gross receipts from the sales, furnishing or service of, and the storage, use or other consumption in a county of, gas, electricity and water when delivered to consumers through mains, lines or pipes. (Added to NRS by 1967, 904)
There are exempted from the taxes imposed by this chapter the gross receipts from the sale, furnishing or service of, and the storage, use or other consumption in a county of, any matter used to produce domestic heat by burning, including, without limitation, wood, coal, petroleum and gas. (Added to NRS by 1967, 904)
1. 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 a county of, tangible personal property used for the performance of a contract on public works executed prior to July 1, 1967. 2. There are exempted from the additional […]
1. 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 a county of, tangible personal property used for the performance of a written contract entered into before July 1, 1967. 2. There are exempted from the additional taxes imposed […]
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 a county of, tangible personal property which becomes an ingredient or component part of any newspaper regularly issued at average intervals not exceeding 1 week and any such newspaper. (Added […]
1. There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes. 2. There are exempted from the taxes imposed by this chapter the gross receipts from the sales […]
