Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter372 Sales and Use Taxes |
EXEMPTIONS |
NAC372.701. “Church, synagogue or other place of religious worship” construed.
Latest version.
- The Department will construe the term “church, synagogue or other place of religious worship” as used in paragraph (b) of subsection 2 of NRS 372.3261 to mean a place which:
1. Is properly zoned for religious worship; and
2. Has unrestricted public access on scheduled days of worship.
(Added to NAC by Tax Comm’n by R181-99, eff. 5-16-2000)