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- NRS 372.265 · Constitutional and statutory exemptions.
- NRS 372.270 · Proceeds of mines.
- NRS 372.275 · Fuel used to propel motor vehicle.
- NRS 372.280 · Animals and plants intended for human consumption; feed; fertilizer.
- NRS 372.281 · Farm machinery and equipment.
- NRS 372.282 · Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
- NRS 372.283 · Prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine; feminine hygiene products; diapers. [Effective through December 31, 2028.]
- NRS 372.284 · Food for human consumption.
- NRS 372.285 · Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
- NRS 372.287 · Textbooks sold within Nevada System of Higher Education.
- NRS 372.290 · Containers.
- NRS 372.295 · Gas, electricity and water.
- NRS 372.300 · Domestic fuels.
- NRS 372.305 · Personal property used for performance of contract on public works executed before July 1, 1955.
- NRS 372.310 · Personal property used for performance of written contract executed before March 29, 1955.
- NRS 372.315 · Newspapers.
- NRS 372.316 · Manufactured homes and mobile homes.
- NRS 372.320 · Occasional sales.
- NRS 372.325 · Sale to United States, State or political subdivision.
- NRS 372.326 · Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
- NRS 372.3261 · Requirements for organization created for religious, charitable or educational purposes.
- NRS 372.327 · Loan or donation to United States, State, political subdivision or religious or eleemosynary organization.
- NRS 372.330 · Sale to common carrier.
- NRS 372.335 · Property shipped outside State pursuant to sales contract; delivery by vendor.
- NRS 372.340 · Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
- NRS 372.345 · Use tax: Property on which sales tax paid.
- NRS 372.347 · Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.
- NRS 372.348 · Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption.
- NRS 372.350 · Liability of purchaser who uses property declared exempt for purpose not exempt.
- NRS 372.354 · Taxes collected to be held in separate account.
- NRS 372.355 · Date tax due.
- NRS 372.360 · Return: Filing requirements; combination with certain other returns; signatures.
- NRS 372.365 · Contents of return; violations.
- NRS 372.366 · Computation of amount of taxes due.
- NRS 372.368 · Deduction of certain bad debts from taxable sales; violations.
- NRS 372.370 · Reimbursement for collection of tax.
- NRS 372.375 · Delivery of return; remittance.
- NRS 372.380 · Reporting and payment periods.
- NRS 372.383 · Presumption of payment: Certificate of title for used manufactured home or used mobile home.
- NRS 372.385 · Lease and rental receipts: Reporting; payment.
- NRS 372.390 · Affixing and cancelling of revenue stamps.
- NRS 372.395 · Extension of time for filing return and paying tax.
- NRS 372.397 · Deferral of payment of tax on certain sales of eligible property.
- NRS 372.510 · Authority of Department; amount; sales; return of surplus.
- NRS 372.630 · Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- NRS 372.635 · Limitations on claims for refund or credit.
- NRS 372.640 · Credit or refund for use tax: Reimbursement of vendor for sales tax.
- NRS 372.645 · Form and contents of claim for credit or refund.
- NRS 372.650 · Failure to file claim constitutes waiver.
- NRS 372.655 · Service of notice of disallowance of claim.
- NRS 372.660 · Payment of interest on overpayments.
- NRS 372.665 · Disallowance of interest.
- NRS 372.670 · Injunction or other process to prevent collection of tax prohibited.
- NRS 372.675 · Action for refund: Claim as condition precedent.
- NRS 372.680 · Action for refund: Time to sue; venue of action; waiver.
- NRS 372.685 · Right of appeal on failure of Department to mail notice of action on claim.
- NRS 372.690 · Judgment for plaintiff: Credits; refund of balance.
- NRS 372.695 · Allowance of interest.
- NRS 372.700 · Standing to recover.
- NRS 372.705 · Action to recover erroneous refund: Authority of Department.
- NRS 372.710 · Action to recover erroneous refund: Venue.
- NRS 372.715 · Action to recover erroneous refund: Prosecution by Attorney General; applicable provisions.
- NRS 372.720 · Cancellation of illegal determination: Procedure; limitation.
- NRS 372.723 · Application of chapter 360B
- NRS 372.724 · Applicability to certain retailers; construction of certain terms.
- NRS 372.7243 · Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State; construction of certain terms.
- NRS 372.7247 · Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links; construction of certain terms.
- NRS 372.725 · Enforcement by Department; adoption of regulations.
- NRS 372.7261 · Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]
- NRS 372.7263 · Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels.
- NRS 372.7265 · Calculation of tax imposed on retail sale of large appliances.
- NRS 372.7273 · Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer.
- NRS 372.7275 · Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
- NRS 372.7281 · Application of NRS 372.325
- NRS 372.7281 · Application of NRS 372.325
- NRS 372.7282 · Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.]
- NRS 372.7282 · Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective July 1, 2031.]
- NRS 372.7283 · Application of NRS 372.325
- NRS 372.7285 · Application of NRS 372.325
- NRS 372.7287 · Application of NRS 372.326
- NRS 372.729 · Taxation of photographers: Furnishing of proofs considered to be rendition of service.
- NRS 372.7293 · Circumstances under which veterinarian is considered consumer of tangible personal property.
- NRS 372.7297 · “Feminine hygiene product” construed. [Effective through December 31, 2028.]
- NRS 372.7299 · Diaper” construed. [Effective January 1, 2025, through December 31, 2050.]
- NRS 372.730 · Employment of accountants, investigators and other persons; delegation of authority.
- NRS 372.733 · Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
- NRS 372.734 · Certain broadcasting activities not taxable transactions.
- NRS 372.735 · Records to be kept by sellers, retailers and others.
- NRS 372.740 · Examinations and investigations; payment of expenses for examination of records outside State.
- NRS 372.745 · Reports for administering use tax: Filing; contents.
- NRS 372.746 · Definitions.
- NRS 372.747 · “Affiliate” defined.
- NRS 372.748 · “Marketplace facilitator” defined.
- NRS 372.749 · “Marketplace seller” defined.
- NRS 372.751 · Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of certain terms.
- NRS 372.752 · Relief from liability for payment of tax attributable to retail sales facilitated by marketplace facilitator.
- NRS 372.753 · Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.
- NRS 372.754 · Civil actions; immunity; remedies.
- NRS 372.755 · Failure to make return or furnish data.
- NRS 372.760 · False or fraudulent return.