NRS 372.348
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.

1.

Any nonprofit organization created for religious, charitable or educational purposes that wishes to claim an exemption pursuant to NRS 372.326, 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.

2.

If the Department determines that the organization is created for religious, charitable or educational purposes, it shall issue a letter of exemption to the organization. The letter of exemption expires 5 years after the date on which it is issued by the Department. At least 90 days before the expiration of the letter of exemption, the Department shall notify the organization to whom the letter was issued of the date on which the letter will expire. The organization may renew its letter of exemption for an additional 5 years by filing an application for renewal with the Department. The application for renewal must be on a form and contain such information as is required by the Department.

3.

To claim an exemption pursuant to NRS 372.326 for the sale of tangible personal property to such an organization:

(a)

The organization must give a copy of its letter of exemption to the retailer from whom the organization purchases the property; and

(b)

The retailer must retain and present upon request a copy of the letter of exemption.

4.

The Department shall adopt such regulations as are necessary to carry out the provisions of this section.

Source: Section 372.348 — Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec348.

372.260
“Exempted from the taxes imposed by this chapter” defined. 372.265
Constitutional and statutory exemptions. 372.270
Proceeds of mines. 372.275
Fuel used to propel motor vehicle. 372.280
Animals and plants intended for human consumption 372.281
Farm machinery and equipment. 372.282
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment. 372.283
Prosthetic devices, orthotic appliances and certain supports and casts 372.284
Food for human consumption. 372.285
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association. 372.287
Textbooks sold within Nevada System of Higher Education. 372.290
Containers. 372.295
Gas, electricity and water. 372.300
Domestic fuels. 372.305
Personal property used for performance of contract on public works executed before July 1, 1955. 372.310
Personal property used for performance of written contract executed before March 29, 1955. 372.315
Newspapers. 372.316
Manufactured homes and mobile homes. 372.320
Occasional sales. 372.325
Sale to United States, State or political subdivision. 372.326
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes. 372.327
Loan or donation to United States, State, political subdivision or religious or eleemosynary organization. 372.330
Sale to common carrier. 372.335
Property shipped outside State pursuant to sales contract 372.340
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. 372.345
Use tax: Property on which sales tax paid. 372.347
Claim of exemption: Information required 372.348
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes. 372.350
Liability of purchaser who uses property declared exempt for purpose not exempt. 372.2841
Basis for determining exemption of food for human consumption. 372.3261
Requirements for organization created for religious, charitable or educational purposes.
Last Updated

Feb. 5, 2021

§ 372.348’s source at nv​.us