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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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LEASES, RENTALS AND CERTAIN OTHER TRANSFERS |
| General Provisions |
| NAC 372.920. Applicability. |
| Property Purchased On or Before June 15, 2005 |
| NAC 372.922. Collection and payment of tax when tangible personal property is purchased for lease or rental within this State. |
| NAC 372.924. Election by lessor to pay tax on use of tangible personal property rather than cost of acquisition. |
| NAC 372.926. Sale of tangible personal property designated as lease or rental for purpose of retaining security interest. |
| NAC 372.928. Sale of tangible personal property designated as finance lease. |
| NAC 372.930. Sale and lease back of tangible personal property. |
| NAC 372.932. Certain transfers of tangible personal property to governmental entities or nonprofit organizations. |
| Property Purchased After June 15, 2005 |
| NAC 372.934. “Lease or rental” and “retailer” defined. |
| NAC 372.936. Lease or rental of tangible personal property constitutes sale. |
| NAC 372.938. Collection and payment of sales tax on lease or rental of tangible personal property; sale of property following its use in lease or rental service. |
| NAC 372.940. Treatment of various charges made in connection with lease or rental of tangible personal property. |
| NAC 372.942. Termination of lease. |
| NAC 372.944. Sale of tangible personal property designated as lease or rental for purpose of retaining security interest. |
| NAC 372.946. Purchase, sale and lease back of tangible personal property. |