| GENERAL PROVISIONS |
| NAC 372.010. Definitions. |
| NAC 372.012. “Commission” defined. |
| NAC 372.013. “Computer” defined. |
| NAC 372.014. “Computer software” defined. |
| NAC 372.015. “Custom computer software” defined. |
| NAC 372.016. “Delivered electronically” defined. |
| NAC 372.017. “Delivery charges” defined. |
| NAC 372.018. “Department” defined. |
| NAC 372.019. “Drug” defined. |
| NAC 372.020. “Durable medical equipment” defined. |
| NAC 372.021. “Electronic” defined. |
| NAC 372.022. “Food” defined. |
| NAC 372.023. “Load and leave” defined. |
| NAC 372.024. “Mobility enhancing equipment” defined. |
| NAC 372.026. “Prewritten computer software” defined. |
| NAC 372.027. “Prosthetic device” defined. |
| NAC 372.028. “Purchase price” defined. |
| NAC 372.029. “Purchaser” defined. |
| NAC 372.030. “Retail sale” defined. |
| NAC 372.031. “Sales price” defined. |
| NAC 372.032. “Sales tax” defined. |
| NAC 372.033. “Seller” defined. |
| NAC 372.034. “Tangible personal property” defined. |
| NAC 372.035. “Use tax” defined. |
| APPLICATION OF TAX |
| NAC 372.040. Purchases of capital goods: Aggregation to defer payment of tax. |
| NAC 372.045. Bundled transactions. |
| NAC 372.050. Credit sales. |
| NAC 372.055. Calculation of credit toward amount of use tax due for purchase outside of Nevada. |
| NAC 372.090. Merchandise returned by customers. |
| NAC 372.101. Delivery charges. |
| NAC 372.110. Auctions when owner bids on his or her property. |
| NAC 372.120. Foreclosure sales. |
| NAC 372.130. Advertising agencies. |
| NAC 372.140. Barbers, beauty shop operators, bootblacks, launderers and cleaners. |
| NAC 372.150. Beer, wine and liquor dealers. |
| NAC 372.155. Broadcasters. |
| NAC 372.160. Pawnbrokers and consignees. |
| NAC 372.170. Coins and stamps; bullion. |
| NAC 372.180. Concessionaires; organizers or promoters of infrequent sales. |
| NAC 372.190. Construction contractors: Definitions. |
| NAC 372.200. Construction contractors: Tangible personal property purchased for performance of contract. |
| NAC 372.214. Court reporters: Definitions. |
| NAC 372.216. Court reporters: Purchases of tangible personal property for use in business; charges for providing services. |
| NAC 372.227. Designers. |
| NAC 372.229. Desktop publishers. |
| NAC 372.230. Florists. |
| NAC 372.240. Garment or fur repairers, alterers and remodelers. |
| NAC 372.250. Gun clubs. |
| NAC 372.260. Hospitals. |
| NAC 372.265. Interior decorators. |
| NAC 372.270. Memorial dealers, cemeteries and cemetery associations. |
| NAC 372.280. Morticians: General provisions. |
| NAC 372.290. Morticians: Transactions with other states. |
| NAC 372.300. Morticians: Funeral expenses paid by United States. |
| NAC 372.320. Oculists, optometrists and dispensing opticians. |
| NAC 372.330. Photographers. |
| NAC 372.350. Premiums; gifts; complimentary food and beverages. |
| NAC 372.365. Producers. |
| NAC 372.367. Property purchased for use as prize in raffle, contest or game of chance. |
| NAC 372.370. Property used in manufacturing. |
| NAC 372.380. “Producing,” “fabricating” and “processing” defined for NRS 372.060; separation of charges for labor from charges for tangible personal property required. |
| NAC 372.390. Repairing and reconditioning: Generally. |
| NAC 372.400. Repairing and reconditioning: Examples of parts and materials which are substantial or insubstantial in value in relation to total charge. |
| NAC 372.420. Repairing and reconditioning: Signs. |
| NAC 372.450. Painters, polishers and finishers; repainters and refinishers. |
| NAC 372.460. Replacement parts and materials. |
| NAC 372.470. Signs, showcards and posters. |
| NAC 372.480. Taxidermists. |
| NAC 372.500. Vending machines: Operator to obtain permit, report and pay tax; stickers required. |
| NAC 372.520. Vending machines: Sales price; computation of tax. |
| NAC 372.530. Producers of X-ray film for diagnostic use. |
| EXEMPTIONS |
| NAC 372.540. Seeds and plants. |
| NAC 372.605. Food: “Prepared food intended for immediate consumption” interpreted. |
| NAC 372.620. Food: Records maintained by retailers. |
| NAC 372.625. Textbooks. |
| NAC 372.630. Newspapers: Sales of property for resale; exempt transactions. |
| NAC 372.640. Newspapers: Resale certificates. |
| NAC 372.650. Newspapers: Paper and ink; photographs; type metals. |
| NAC 372.660. Newspapers: Advertising books, mats and mat accessories. |
| NAC 372.680. Sales to United States: Unincorporated instrumentalities; incorporated instrumentalities. |
| NAC 372.690. Sales to United States: Army, Navy and Selective Service System. |
| NAC 372.695. Sales to State of Nevada: Applicability to credit union. |
| NAC 372.698. Sales of certain medical devices to governmental entities: “Medical device” construed. |
| NAC 372.700. Charitable, religious or educational organizations: Letters of exemption. |
| NAC 372.701. “Church, synagogue or other place of religious worship” construed. |
| NAC 372.702. Apprenticeship program. |
| NAC 372.704. Application of exemption to property sold, shipped pursuant to sales contract or delivered outside State; application of tax to property sold or delivered to purchaser within State. |
| NAC 372.708. Vehicle delivered to nonresident purchaser within State; attached accessories and specialty items. |
| NAC 372.712. Proof of delivery outside State. |
| NAC 372.715. Application by air carrier. |
| ADMINISTRATION OF TAX |
| NAC 372.720. Revocation, suspension and reissuance of sellers’ permits. |
| NAC 372.730. Resale certificates. |
| NAC 372.735. Establishment of exemption; improper claim of exemption. |
| NAC 372.750. Certificate of authority for collection of use tax by retailers from out of State. |
| NAC 372.760. Determination of amount of tax due; inclusion of tax in sales price of item. |
| NAC 372.765. Over-collection of tax. |
| NAC 372.770. Receipts for tax paid to retailer. |
| NAC 372.780. Deduction for property resold after being purchased for purpose other than resale. |
| NAC 372.790. Receipt by Commission of reports, returns and remittances. |
| NAC 372.825. Security required for payment; waiver of security; habitually delinquent persons. |
| NAC 372.826. Interpretation of “habitually delinquent.” |
| NAC 372.827. Sale of capital goods: Security required for deferral of tax. |
| COMPUTER SOFTWARE |
| NAC 372.875. Applicability of tax to custom computer software and custom programming services. |
| NAC 372.880. Applicability of tax to prewritten computer software and computer software maintenance contracts. |
| NAC 372.885. Prewritten computer software: Charges for modifications; taxable basis. |
| DIRECT SALES ORGANIZATIONS |
| NAC 372.900. Definitions. |
| NAC 372.902. “Direct sales organization” defined. |
| NAC 372.904. “Independent salesperson” defined. |
| NAC 372.906. “Sales tax collection agreement” defined. |
| NAC 372.908. Sales of tangible personal property by independent salesperson. |
| NAC 372.910. Sales tax collection agreement: Authority of Department; contents. |
| NAC 372.912. Sales tax collection agreement: Termination. |
| LEASES, RENTALS AND CERTAIN OTHER TRANSFERS |
| General Provisions |
| Property Purchased On or Before June 15, 2005 |
| Property Purchased After June 15, 2005 |