372.010Short title372.015Definitions372.020“Business” defined372.025“Gross receipts” defined372.030“In this State” and “in the State” defined372.035“Occasional sale” defined372.040“Person” defined372.045“Purchase” defined372.050“Retail sale” and “sale at retail” defined372.055“Retailer” defined372.060“Sale” defined372.065“Sales price” defined372.070“Seller” defined372.075“Storage” defined372.080“Storage” and “use”: Exclusion372.085“Tangible personal property” defined372.090“Tax Commission” defined372.095“Taxpayer” defined372.102“Vehicle” defined372.105Imposition and rate372.110Method of collection372.115Advertisement of assumption or absorption of tax by retailer unlawful; penalty372.120Display of tax separately from price372.123Provisions required in certain purchasing contracts of State or political subdivision372.155Presumption of taxability; purchase for resale; sale by drop shipment372.165Form and contents of resale certificate372.170Liability of purchaser who gives and seller who takes resale certificate372.175Improper use of resale certificate; penalty372.180Resale certificate: Commingled fungible goods372.185Imposition and rate372.190Liability for tax; extinguishment of liability372.195Collection by retailer; purchaser’s receipt372.200Tax as debt to State372.205Advertisement of assumption or absorption of tax by retailer unlawful372.210Tax must be displayed separately from price372.215Unlawful acts372.220Registration of retailers; registration of certain businesses when obtaining state business license372.225Presumption of purchase for use; purchase for resale; sale by drop shipment372.235Form and contents of resale certificate372.240Liability of purchaser giving resale certificate: Use of article bought for resale372.245Resale certificate: Commingled fungible goods372.250Presumption of purchase for use in this State372.255Presumption that property delivered outside this State to certain purchasers was purchased for use in this State372.258Presumption that certain property delivered outside this State was not purchased for use in this State372.260“Exempted from the taxes imposed by this chapter” defined372.265Constitutional and statutory exemptions372.270Proceeds of mines372.275Fuel used to propel motor vehicle372.280Animals and plants intended for human consumption; feed; fertilizer372.281Farm machinery and equipment372.282Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment372.283Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers [Effective through December 31, 2028.]372.284Food for human consumption372.285Meals and food products sold to students or teachers by school, organization of students or parent-teacher association372.287Textbooks sold within Nevada System of Higher Education372.290Containers372.295Gas, electricity and water372.300Domestic fuels372.305Personal property used for performance of contract on public works executed before July 1, 1955372.310Personal property used for performance of written contract executed before March 29, 1955372.315Newspapers372.316Manufactured homes and mobile homes372.320Occasional sales372.325Sale to United States, State or political subdivision372.326Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes372.3261Requirements for organization created for religious, charitable or educational purposes372.327Loan or donation to United States, State, political subdivision or religious or eleemosynary organization372.330Sale to common carrier372.335Property shipped outside State pursuant to sales contract; delivery by vendor372.340Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity372.345Use tax: Property on which sales tax paid372.347Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim372.348Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption372.350Liability of purchaser who uses property declared exempt for purpose not exempt372.354Taxes collected to be held in separate account372.355Date tax due372.360Return: Filing requirements; combination with certain other returns; signatures372.365Contents of return; violations372.366Computation of amount of taxes due372.368Deduction of certain bad debts from taxable sales; violations372.370Reimbursement for collection of tax372.375Delivery of return; remittance372.380Reporting and payment periods372.383Presumption of payment: Certificate of title for used manufactured home or used mobile home372.385Lease and rental receipts: Reporting; payment372.390Affixing and cancelling of revenue stamps372.395Extension of time for filing return and paying tax372.397Deferral of payment of tax on certain sales of eligible property372.510Authority of Department; amount; sales; return of surplus372.630Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser372.635Limitations on claims for refund or credit372.640Credit or refund for use tax: Reimbursement of vendor for sales tax372.645Form and contents of claim for credit or refund372.650Failure to file claim constitutes waiver372.655Service of notice of disallowance of claim372.660Payment of interest on overpayments372.665Disallowance of interest372.670Injunction or other process to prevent collection of tax prohibited372.675Action for refund: Claim as condition precedent372.680Action for refund: Time to sue; venue of action; waiver372.685Right of appeal on failure of Department to mail notice of action on claim372.690Judgment for plaintiff: Credits; refund of balance372.695Allowance of interest372.700Standing to recover372.705Action to recover erroneous refund: Authority of Department372.710Action to recover erroneous refund: Venue372.715Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions372.720Cancellation of illegal determination: Procedure; limitation372.723Application of chapter 360B of NRS372.724Applicability to certain retailers; construction of certain terms372.7243Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms372.7247Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms372.725Enforcement by Department; adoption of regulations372.7261Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft [Effective through June 30, 2035.]372.7263Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels372.7265Calculation of tax imposed on retail sale of large appliances372.7273Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer372.7275Application of use tax to certain property acquired free of charge at convention, trade show or other public event372.7281Application of NRS 372.325 to sale of property to certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard [Effective through June 30, 2031.]372.7282Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard [Effective through June 30, 2031.]372.7283Application of NRS 372.325 to transfer of property pursuant to certain agreements and to transfer of motor vehicle372.7285Application of NRS 372.325 to sale of certain medical devices to governmental entities372.7287Application of NRS 372.326 to transfer of motor vehicle372.729Taxation of photographers: Furnishing of proofs considered to be rendition of service372.7293Circumstances under which veterinarian is considered consumer of tangible personal property372.7297“Feminine hygiene product” construed [Effective through December 31, 2028.]372.7299“Diaper” construed [Effective through December 31, 2050.]372.730Employment of accountants, investigators and other persons; delegation of authority372.733Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State372.734Certain broadcasting activities not taxable transactions372.735Records to be kept by sellers, retailers and others372.740Examinations and investigations; payment of expenses for examination of records outside State372.745Reports for administering use tax: Filing; contents372.746Definitions372.747“Affiliate” defined372.748“Marketplace facilitator” defined372.749“Marketplace seller” defined372.751Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms372.752Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator372.753Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms372.754Civil actions; immunity; remedies372.755Failure to make return or furnish data372.760False or fraudulent return372.765Other violations of chapter372.770Statute of limitations372.775Application of doctrine of res judicata372.780Sales and Use Tax Account: Remittances; deposits372.785Sales and Use Tax Account: Refunds372.790Remedies of State are cumulative372.795Authority of Department to act for people of State372.800Indian reservations and colonies: Imposition and collection of sales tax372.805Indian reservations and colonies: Restriction on collection of tax by Department372.810Rights of Indians not abridged372.815Strict construction of certain provisions of chapter