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Nevada Administrative Code (Last Updated: January 6, 2015) |
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Chapter372 Sales and Use Taxes |
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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. |