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- NRS 374.357 · Abatement for eligible machinery or equipment used by certain new or expanded businesses.
- NRS 374.358 · Abatement for eligible machinery or equipment used by new or expanded businesses located in certain areas of economic development. [Effective through June 30, 2032.]
- NRS 374.359 · Taxes collected to be held in separate account.
- NRS 374.360 · Date tax due.
- NRS 374.365 · Return: Filing requirements; combination with certain returns; signatures.
- NRS 374.370 · Contents of return; violations.
- NRS 374.371 · Computation of amount of taxes due.
- NRS 374.373 · Deduction of certain bad debts from taxable sales; violations.
- NRS 374.375 · Reimbursement for collection of tax.
- NRS 374.380 · Delivery of return; remittance.
- NRS 374.385 · Reporting and payment periods.
- NRS 374.388 · Presumption of payment: Certificate of title for used manufactured home or used mobile home.
- NRS 374.390 · Lease and rental receipts: Reporting; payment.
- NRS 374.395 · Affixing and cancelling of revenue stamps.
- NRS 374.400 · Extension of time for filing return and paying tax.
- NRS 374.402 · Deferral of payment of tax on certain sales of eligible property.
- NRS 374.515 · Authority of Department; amount; sales; return of surplus.
- NRS 374.635 · Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
- NRS 374.640 · Limitations on claims for refund or credit.
- NRS 374.643 · Credit or refund of tax for business within zone for economic development.
- NRS 374.645 · Credit or refund for use tax: Reimbursement of vendor for sales tax.
- NRS 374.650 · Form and contents of claim for credit or refund.
- NRS 374.655 · Failure to file claim constitutes waiver.
- NRS 374.660 · Service of notice of disallowance of claim.
- NRS 374.665 · Payment of interest on overpayments.
- NRS 374.670 · Disallowance of interest.
- NRS 374.675 · Injunction or other process to prevent collection of tax prohibited.
- NRS 374.680 · Action for refund: Claim as condition precedent.
- NRS 374.685 · Action for refund: Time to sue; venue of action; waiver.
- NRS 374.690 · Right of appeal on failure of Department to mail notice of action on claim.
- NRS 374.695 · Judgment for plaintiff: Credits; refund of balance.
- NRS 374.700 · Allowance of interest.
- NRS 374.705 · Standing to recover.
- NRS 374.710 · Recovery of erroneous refunds: Action; jurisdiction and venue.
- NRS 374.715 · District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.
- NRS 374.720 · Cancellation of illegal determination: Procedure; limitation.
- NRS 374.723 · Application of chapter 360B
- NRS 374.724 · Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution; construction of certain terms.
- NRS 374.7243 · 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 374.7247 · Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links; construction of certain terms.
- NRS 374.725 · Enforcement by Department; adoption of regulations.
- NRS 374.726 · Application of use tax to certain property acquired free of charge at convention, trade show or other public event.
- NRS 374.7261 · Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. [Effective through June 30, 2035.]
- NRS 374.7273 · 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 374.7275 · Calculation of tax imposed on retail sale of large appliances.
- NRS 374.7285 · Application of NRS 374.330
- NRS 374.7285 · Application of NRS 374.330
- NRS 374.7286 · Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.]
- NRS 374.7286 · Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective July 1, 2031.]
- NRS 374.729 · Application of NRS 374.330
- NRS 374.731 · Application of NRS 374.330
- NRS 374.7315 · Application of NRS 374.3305
- NRS 374.732 · Taxation of photographers: Furnishing of proofs considered to be rendition of service.
- NRS 374.733 · Circumstances under which veterinarian is considered consumer of tangible personal property.
- NRS 374.734 · “Feminine hygiene products” construed. [Effective through December 31, 2028.]
- NRS 374.7345 · Diaper” construed. [Effective January 1, 2025, through December 31, 2050, if the proposal to amend the Sales and Use Tax Act of 1955 submitted pursuant to chapter 425, Statutes of Nevada 2023, is approved by the voters at the 2024 General Election.]
- NRS 374.735 · Employment of accountants, investigators and other persons; delegation of authority.
- NRS 374.738 · Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State.
- NRS 374.739 · Certain broadcasting activities not taxable transactions.
- NRS 374.740 · Records to be kept by sellers, retailers and others.
- NRS 374.745 · Examination of records; investigation of business.
- NRS 374.750 · Reports for administering use tax: Filing; contents.
- NRS 374.751 · Definitions.
- NRS 374.752 · “Affiliate” defined.
- NRS 374.753 · “Marketplace facilitator” defined.
- NRS 374.754 · “Marketplace seller” defined.
- NRS 374.756 · Applicability to marketplace facilitators of provisions regarding imposition, collection and remittance of sales and use taxes; construction of terms.
- NRS 374.757 · Relief from liability for payment of tax attributable to retail sales facilitated by a marketplace facilitator.
- NRS 374.758 · Applicability to referrers of provisions relating to imposition, collection and remittance of sales and use taxes; regulations; construction of certain terms.
- NRS 374.759 · Civil actions; immunity; remedies.
- NRS 374.760 · Failure to make return or furnish data.
- NRS 374.765 · False or fraudulent return.
- NRS 374.770 · Other violations of chapter.
- NRS 374.775 · Statute of limitations.
- NRS 374.780 · Application of doctrine of res judicata.
- NRS 374.785 · Sales and Use Tax Account: Remittances; deposits; transfers.
- NRS 374.790 · Remedies of county are cumulative.
- NRS 374.795 · Department’s authority to act for counties.
- NRS 374.800 · Indian reservations and colonies: Imposition and collection of sales tax.
- NRS 374.805 · Indian reservations and colonies: Restriction on collection of tax by Department.
- NRS 374.810 · Rights of Indians not abridged.
- NRS 374.815 · Strict construction of certain provisions of chapter.
- NRS 374A.010 · Imposition of tax in certain counties; rate of tax.
- NRS 374A.020 · Collection and administration of tax; distribution and use of proceeds.
- NRS 374A.030 · Sales and Use Tax Account: Remittances; deposits; transfers.
- NRS 375.010 · Definitions.
- NRS 375.015 · Regulations of Department.
- NRS 375.018 · Principles for administration by county recorder.
- NRS 375.0185 · Questions of law by county recorder: Duties of county recorder and district attorney.
- NRS 375.019 · Powers and duties of Department.
- NRS 375.020 · Imposition and rate of tax.
- NRS 375.023 · Imposition of additional tax; rate and collection of tax; disposition of proceeds; reimbursement for cost of collection.
- NRS 375.026 · Optional imposition of additional tax in certain counties; rate and collection of tax; disposition and use of proceeds.
- NRS 375.030 · Payment of taxes, penalties and interest.
- NRS 375.060 · Declaration of value of property; form.
- NRS 375.070 · Disposition and use of proceeds of tax imposed by NRS 375.020
- NRS 375.090 · Exemptions.
- NRS 375.100 · Recording prohibited when tax not paid; county recorder not subject to liability.
- NRS 375.110 · Penalty for falsifying value of property.
- NRS 375.120 · Policy of uniform enforcement of procedures and equitable collection of tax.