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 […]
NRS 374.740 – Records to be kept by sellers, retailers and others.
1. Every seller, every retailer, and every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer shall keep such records, receipts, invoices and other pertinent papers in such form as the Department may require. 2. Every such seller, retailer or person who files the returns required under this […]
NRS 374.745 – Examination of records; investigation of business.
The Department, or any person authorized in writing by it, may examine the books, papers, records and equipment of any person selling tangible personal property and any person liable for the use tax and may investigate the character of the business of the person in order to verify the accuracy of any return made, or, […]
NRS 374.750 – Reports for administering use tax: Filing; contents.
In administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report shall: 1. Be filed when […]
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)