{"data":{"id":"us-nv/nrs-374.7286--2","jurisdiction":"us-nv","citation":"NRS 374.7286","heading":"Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective July 1, 2031.]","body":"1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.\n2. If the Department determines that a person is eligible for the exemption provided pursuant to NRS 374.7285, the Department shall issue a letter of exemption to the person. A letter of exemption issued to a member of the Nevada National Guard described in subsection 1 of NRS 374.7285 or a relative of a member described in subsection 2 of NRS 374.7285 expires on the date on which the person no longer meets the qualifications for eligibility. A letter of exemption issued to a relative of a deceased member of the Nevada National Guard described in subsection 3 of NRS 374.7285 expires on the date 3 years after the date of the death of the member.\n3. To claim an exemption pursuant to NRS 374.7285, for the sale of tangible personal property to such a person:\n(a) The person must provide a copy of the letter of exemption to the retailer from whom the person purchases the property; and\n(b) The retailer must retain and present upon request a copy of the letter of exemption to the Department.\n4. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"ee6f4ab2bfda4e354be7d6e822ed36bf9525da0459cbd47a2864da42e9aff210","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.7286","next":"us-nv/nrs-374.729"},"notice":"GroundRules: Original legal text. Not legal advice."}