NRS 374.321
Manufactured homes and mobile homes.


1.

There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.

2.

There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.

3.

As used in this section:

(a)

“Manufactured home” has the meaning ascribed to it in NRS 489.113; and

(b)

“Mobile home” has the meaning ascribed to it in NRS 489.120. The term does not include a motor home as defined in NRS 482.071.

Source: Section 374.321 — Manufactured homes and mobile homes., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec321.

374.265
“Exempted from the taxes imposed by this chapter” defined.
374.270
Constitutional and statutory exemptions.
374.275
Proceeds of mines.
374.280
Fuel used to propel motor vehicle.
374.285
Animals and plants intended for human consumption
374.287
Prosthetic devices, orthotic appliances and certain supports and casts
374.289
Food for human consumption.
374.290
Meals and food products sold to students or teachers by school, organization of students or parent-teacher association.
374.292
Textbooks sold within Nevada System of Higher Education.
374.295
Containers.
374.300
Gas, electricity and water.
374.305
Domestic fuels.
374.310
Personal property used for performance of certain contracts on public works.
374.315
Personal property used for performance of certain written contracts.
374.320
Newspapers.
374.321
Manufactured homes and mobile homes.
374.325
Occasional sales.
374.330
Personal property sold to United States, State or political subdivision.
374.331
Personal property loaned or donated to United States, State, political subdivision or religious or eleemosynary organization.
374.335
Sale to common carrier.
374.340
Property shipped outside State pursuant to sales contract.
374.345
Personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity.
374.350
Use tax: Property on which sales tax paid.
374.352
Claim of exemption: Information required
374.353
Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes.
374.355
Liability of purchaser who uses property declared exempt for purpose not exempt.
374.2861
Farm machinery and equipment.
374.2865
Durable medical equipment, mobility enhancing equipment and oxygen delivery equipment.
374.2891
Basis for determining exemption of food for human consumption.
374.2892
Food, meals and nonalcoholic drinks provided on complimentary basis to employees, patrons or guests of retailer.
374.3305
Personal property sold by or to nonprofit organization created for religious, charitable or educational purposes.
374.3306
Requirements for organization created for religious, charitable or educational purposes.
Last Updated

Jun. 24, 2021

§ 374.321’s source at nv​.us