NRS 372.745
Reports for administering use tax: Filing

  • contents.

In its administration of the use tax, the Department may require the filing of reports by any person or class of persons having in their possession or custody information relating to sales of tangible personal property, the storage, use or other consumption of which is subject to the tax. The report must:

1.

Be filed when the Department requires.

2.

Set forth the names and addresses of purchasers of the tangible personal property, the sales price of the property, the date of sale, and such other information as the Department may require.
MARKETPLACE FACILITATORS; REFERRERS

Source: Section 372.745 — Reports for administering use tax: Filing; contents., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec745.

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

Feb. 5, 2021

§ 372.745’s source at nv​.us