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- NRS 373.066 · Additional taxes in certain counties whose population is 100,000 or more but less than 700,000: Imposition; rates and annual increases; approval of voters; effective dates.
- NRS 373.0663 · Additional taxes in certain counties whose population is 700,000 or more: Imposition; rates and annual increases; approval by board of county commissioners; approval of certain increases by adoption of ordinance by board; approval of certain increases by voters; effective dates.
- NRS 373.067 · Taxes imposed pursuant to NRS 373.066
- NRS 373.0675 · Taxes imposed pursuant to NRS 373.0663
- NRS 373.068 · Taxes imposed pursuant to NRS 373.066
- NRS 373.070 · Mandatory provisions of ordinance imposing tax; applicability of certain provisions relating to auditing.
- NRS 373.075 · Mandatory provision of amendatory ordinance.
- NRS 373.080 · Transmittal to counties of taxes collected by Department; reimbursement for costs.
- NRS 373.083 · Returns by persons using special fuels; reimbursements for taxes paid; duty of Department to establish system for auditing returns; fee for reimbursement request; use of proceeds of certain taxes retained by Department for highway truck parking.
- NRS 373.087 · Local Fuel Tax Fund: Creation; investment; expenditures; nonreversion.
- NRS 373.090 · Place of sale of fuel.
- NRS 373.100 · Redistribution of taxes, penalties and interest by Department.
- NRS 373.110 · Distribution and use of net proceeds of taxes; regional street and highway fund.
- NRS 373.119 · Use of certain collections from sale of fuel for boats; monthly reports by marinas.
- NRS 373.120 · Limitation on repeal, amendment or modification of ordinance imposing tax; dissolution of commission; pledge of faith of State.
- NRS 373.131 · Payment of cost of project by issuance of revenue bonds and other securities and direct distribution from regional street and highway fund; interlocal agreement authorizing commission to issue securities.
- NRS 373.140 · Evaluation and approval by commission of project for construction, surfacing or resurfacing of street or highway; written agreements regarding responsibilities for project.
- NRS 373.150 · Distribution of revenue to cities and towns not included in regional plan for transportation; use of money for projects.
- NRS 373.160 · Pledges and liens to secure payment of revenue bonds or other securities.
- NRS 373.190 · Sale of revenue bonds.
- NRS 373.200 · Construction.
- NRS 374.010 · Short title.
- NRS 374.015 · Legislative finding and declaration.
- NRS 374.020 · Definitions.
- NRS 374.025 · “Business” defined.
- NRS 374.030 · “Gross receipts” defined.
- NRS 374.035 · “In a county” defined.
- NRS 374.040 · “Occasional sale” defined.
- NRS 374.046 · “Person” defined.
- NRS 374.050 · “Purchase” defined.
- NRS 374.055 · “Retail sale” and “sale at retail” defined.
- NRS 374.060 · “Retailer” defined.
- NRS 374.065 · “Sale” defined.
- NRS 374.070 · “Sales price” defined.
- NRS 374.075 · “Seller” defined.
- NRS 374.080 · “Storage” defined.
- NRS 374.085 · “Storage” and “use”: Exclusion.
- NRS 374.090 · “Tangible personal property” defined.
- NRS 374.100 · “Taxpayer” defined.
- NRS 374.107 · “Vehicle” defined.
- NRS 374.108 · “Vessel” defined.
- NRS 374.110 · Imposition and rate.
- NRS 374.111 · Additional amount.
- NRS 374.115 · Method of collection.
- NRS 374.120 · Advertisement of assumption or absorption of tax by retailer unlawful; penalty.
- NRS 374.125 · Display of tax separately from price.
- NRS 374.128 · Provisions required in certain purchasing contracts of State or political subdivision.
- NRS 374.160 · Presumption of taxability; purchase for resale; sale by drop shipment.
- NRS 374.170 · Form and contents of resale certificate.
- NRS 374.175 · Liability of purchaser who gives and seller who takes resale certificate.
- NRS 374.180 · Improper use of resale certificate; penalty.
- NRS 374.185 · Resale certificate: Commingled fungible goods.
- NRS 374.190 · Imposition and rate.
- NRS 374.191 · Additional amount.
- NRS 374.195 · Liability for tax; extinguishment of liability.
- NRS 374.200 · Collection by retailer; purchaser’s receipt.
- NRS 374.205 · Tax as debt to county.
- NRS 374.210 · Advertisement of assumption or absorption of tax by retailer unlawful.
- NRS 374.215 · Tax must be displayed separately from price.
- NRS 374.220 · Unlawful acts.
- NRS 374.225 · Registration of retailers.
- NRS 374.230 · Presumption of purchase for use; purchase for resale; sale by drop shipment.
- NRS 374.240 · Form and contents of resale certificate.
- NRS 374.245 · Liability of purchaser giving resale certificate for use of article bought for resale.
- NRS 374.250 · Resale certificate: Commingled fungible goods.
- NRS 374.255 · Presumption of purchase for use in this State.
- NRS 374.260 · Presumption that property delivered outside this State to certain purchasers was purchased for use in this State.
- NRS 374.263 · Presumption that certain property delivered outside this State was not purchased for use in this State.
- NRS 374.265 · “Exempted from the taxes imposed by this chapter” defined.
- NRS 374.270 · Constitutional and statutory exemptions.
- NRS 374.275 · Proceeds of mines.
- NRS 374.280 · Fuel used to propel motor vehicle.
- NRS 374.285 · Animals and plants intended for human consumption; feed; fertilizer.
- NRS 374.2861 · Farm machinery and equipment.
- NRS 374.2865 · Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
- NRS 374.287 · 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 374.289 · Food for human consumption.
- NRS 374.2892 · Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.
- NRS 374.290 · Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
- NRS 374.292 · Textbooks sold within Nevada System of Higher Education.
- NRS 374.295 · Containers.
- NRS 374.300 · Gas, electricity and water.
- NRS 374.305 · Domestic fuels.
- NRS 374.310 · Personal property used for performance of certain contracts on public works.
- NRS 374.315 · Personal property used for performance of certain written contracts.
- NRS 374.320 · Newspapers.
- NRS 374.321 · Manufactured homes and mobile homes.
- NRS 374.325 · Occasional sales.
- NRS 374.330 · Personal property sold to United States, State or political subdivision.
- NRS 374.3305 · Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
- NRS 374.3306 · Requirements for organization created for religious, charitable or educational purposes.
- NRS 374.331 · Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.
- NRS 374.335 · Sale to common carrier.
- NRS 374.340 · Property shipped outside State pursuant to sales contract.
- NRS 374.345 · Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
- NRS 374.350 · Use tax: Property on which sales tax paid.
- NRS 374.352 · Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim.
- NRS 374.353 · Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes; Department required to provide explanation of reasons to nonprofit organization not qualified for exemption; biennial report to Legislature by Department concerning applications for exemption.
- NRS 374.355 · Liability of purchaser who uses property declared exempt for purpose not exempt.
- NRS 374.356 · Abatement for eligible machinery or equipment used at new or expanded data center. [Effective through December 31, 2056.]