NRS 372.7265
Calculation of tax imposed on retail sale of large appliances.

1.

In administering the provisions of this chapter, the Department shall calculate the amount of tax imposed on the retail sale of large appliances as follows:

(a)

If the large appliance is sold separately or with installation or replacement services, or any combination thereof, the sales tax must be applied to the retail sales price of the large appliance to the customer. The sales tax does not apply to charges for or associated with installation and replacement if those charges are stated separately on the sales receipt or in the contract of sale.

(b)

If the large appliance is sold as a constituent part of a contract for the construction or refurbishment of an improvement to real property or a mobile home, the sales tax must be paid by the contractor on the sales price of the large appliance to the contractor.

2.

As used in this section:

(a)

“Contract for the construction or refurbishment of an improvement to real property” means a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home, including the remodeling, altering or repairing of an improvement to real property or a mobile home. The term does not include the sale, delivery, installation or replacement of one or more large appliances not included in a contract for erecting, constructing or affixing a structure or other improvement to real property or a mobile home.

(b)

“Large appliance” includes, without limitation, a washing machine, dryer, range, stove, oven, dishwasher, refrigerator, freezer, ice maker and hot water dispenser.

(c)

“Replacement” means the removal of an old large appliance and the installation of a new large appliance.

Source: Section 372.7265 — Calculation of tax imposed on retail sale of large appliances., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec7265.

372.724
Applicability to certain retailers 372.725
Enforcement by Department 372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service. 372.730
Employment of accountants, investigators and other persons 372.733
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 372.734
Certain broadcasting activities not taxable transactions. 372.735
Records to be kept by sellers, retailers and others. 372.740
Examinations and investigations 372.745
Reports for administering use tax: Filing 372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State 372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links 372.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. 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. 372.7265
Calculation of tax imposed on retail sale of large appliances. 372.7273
Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer. 372.7275
Application of use tax to certain property acquired free of charge at convention, trade show or other public event. 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. 372.7293
Circumstances under which veterinarian is considered consumer of tangible personal property. 372.7297
“Feminine hygiene product” construed.
Last Updated

Jun. 24, 2021

§ 372.7265’s source at nv​.us