Chapter372 Sales and Use Taxes  

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.
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 372.065. Collection of tax and documentation by retailer acting as agent to deliver tangible personal property for unregistered out-of-state retailer; issuance of driveaway permit to nonresident purchaser of vehicle delivered in 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.
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.
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.
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.
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.
General Provisions
Property Purchased On or Before June 15, 2005
Property Purchased After June 15, 2005