Nev. Rev. Stat. ch. 374 – Local School Support Tax | Midpage374.010Short title374.015Legislative finding and declaration374.020Definitions374.025“Business” defined374.030“Gross receipts” defined374.035“In a county” defined374.040“Occasional sale” defined374.046“Person” defined374.050“Purchase” defined374.055“Retail sale” and “sale at retail” defined374.060“Retailer” defined374.065“Sale” defined374.070“Sales price” defined374.075“Seller” defined374.080“Storage” defined374.085“Storage” and “use”: Exclusion374.090“Tangible personal property” defined374.100“Taxpayer” defined374.107“Vehicle” defined374.108“Vessel” defined374.110Imposition and rate374.111Additional amount374.115Method of collection374.120Advertisement of assumption or absorption of tax by retailer unlawful; penalty374.125Display of tax separately from price374.128Provisions required in certain purchasing contracts of State or political subdivision374.160Presumption of taxability; purchase for resale; sale by drop shipment374.170Form and contents of resale certificate374.175Liability of purchaser who gives and seller who takes resale certificate374.180Improper use of resale certificate; penalty374.185Resale certificate: Commingled fungible goods374.190Imposition and rate374.191Additional amount374.195Liability for tax; extinguishment of liability374.200Collection by retailer; purchaser’s receipt374.205Tax as debt to county374.210Advertisement of assumption or absorption of tax by retailer unlawful374.215Tax must be displayed separately from price374.220Unlawful acts374.225Registration of retailers374.230Presumption of purchase for use; purchase for resale; sale by drop shipment374.240Form and contents of resale certificate374.245Liability of purchaser giving resale certificate for use of article bought for resale374.250Resale certificate: Commingled fungible goods374.255Presumption of purchase for use in this State374.260Presumption that property delivered outside this State to certain purchasers was purchased for use in this State374.263Presumption that certain property delivered outside this State was not purchased for use in this State374.265“Exempted from the taxes imposed by this chapter” defined374.270Constitutional and statutory exemptions374.275Proceeds of mines374.280Fuel used to propel motor vehicle374.285Animals and plants intended for human consumption; feed; fertilizer374.2861Farm machinery and equipment374.2865Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment374.287Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers374.289Food for human consumption374.2892Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer374.290Meals and food products sold to students or teachers by school, organization of students or parent-teacher association374.292Textbooks sold within Nevada System of Higher Education374.295Containers374.300Gas, electricity and water374.305Domestic fuels374.310Personal property used for performance of certain contracts on public works374.315Personal property used for performance of certain written contracts374.320Newspapers374.321Manufactured homes and mobile homes374.325Occasional sales374.330Personal property sold to United States, State or political subdivision374.3305Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes374.3306Requirements for organization created for religious, charitable or educational purposes374.331Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization374.335Sale to common carrier374.340Property shipped outside State pursuant to sales contract374.345Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity374.350Use tax: Property on which sales tax paid374.352Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim374.353Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons to nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption374.355Liability of purchaser who uses property declared exempt for purpose not exempt374.356Abatement for eligible machinery or equipment used at new or expanded data center374.357Abatement for eligible machinery or equipment used by certain new or expanded businesses374.358Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development374.359Taxes collected to be held in separate account374.360Date tax due374.365Return: Filing requirements; combination with certain returns; signatures374.370Contents of return; violations374.371Computation of amount of taxes due374.373Deduction of certain bad debts from taxable sales; violations374.375Reimbursement for collection of tax374.380Delivery of return; remittance374.385Reporting and payment periods374.388Presumption of payment: Certificate of title for used manufactured home or used mobile home374.390Lease and rental receipts: Reporting; payment374.395Affixing and cancelling of revenue stamps374.400Extension of time for filing return and paying tax374.402Deferral of payment of tax on certain sales of eligible property374.515Authority of Department; amount; sales; return of surplus374.635Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser374.640Limitations on claims for refund or credit374.643Credit or refund of tax for business within zone for economic development374.645Credit or refund for use tax: Reimbursement of vendor for sales tax374.650Form and contents of claim for credit or refund374.655Failure to file claim constitutes waiver374.660Service of notice of disallowance of claim374.665Payment of interest on overpayments374.670Disallowance of interest374.675Injunction or other process to prevent collection of tax prohibited374.680Action for refund: Claim as condition precedent374.685Action for refund: Time to sue; venue of action; waiver374.690Right of appeal on failure of Department to mail notice of action on claim374.695Judgment for plaintiff: Credits; refund of balance374.700Allowance of interest374.705Standing to recover374.710Recovery of erroneous refunds: Action; jurisdiction and venue374.715District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP374.720Cancellation of illegal determination: Procedure; limitation374.723Application of chapter 360B of NRS374.724Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms374.7243Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms374.7247Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms374.725Enforcement by Department; adoption of regulations374.726Application of use tax to certain property acquired free of charge at convention, trade show or other public event374.7261Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft374.7273Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels374.7275Calculation of tax imposed on retail sale of large appliances374.7285Application of NRS 374.330 to sale of property to certain members of Nevada National Guard, their families and relatives of deceased members374.7286Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members374.729Application of NRS 374.330 to transfer of property pursuant to certain agreements and to transfer of motor vehicle374.731Application of NRS 374.330 to sale of certain medical devices to governmental entities374.7315Application of NRS 374.3305 to transfer of motor vehicle374.732Taxation of photographers: Furnishing of proofs considered to be rendition of service374.733Circumstances under which veterinarian is considered consumer of tangible personal property374.734“Feminine hygiene products” construed374.7345Diaper” construed374.735Employment of accountants, investigators and other persons; delegation of authority374.738Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State374.739Certain broadcasting activities not taxable transactions374.740Records to be kept by sellers, retailers and others374.745Examination of records; investigation of business374.750Reports for administering use tax: Filing; contents374.751Definitions374.752“Affiliate” defined374.753“Marketplace facilitator” defined374.754“Marketplace seller” defined374.756Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms374.757Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator374.758Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms374.759Civil actions; immunity; remedies374.760Failure to make return or furnish data374.765False or fraudulent return374.770Other violations of chapter374.775Statute of limitations374.780Application of doctrine of res judicata374.785Sales and Use Tax Account: Remittances; deposits; transfers374.790Remedies of county are cumulative374.795Department’s authority to act for counties374.800Indian reservations and colonies: Imposition and collection of sales tax374.805Indian reservations and colonies: Restriction on collection of tax by Department374.810Rights of Indians not abridged374.815Strict construction of certain provisions of chapter