NRS 374.352
Claim of exemption: Information required

  • electronic system
  • identification system
  • records
  • liability for improper claim.

1.

If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, the retailer shall obtain such information from the purchaser as is required by the Department.

2.

The Department shall, to the extent feasible, establish an electronic system for submitting a request for an exemption. A purchaser is not required to provide a signature to claim an exemption if the request is submitted electronically.

3.

The Department may establish a system whereby a purchaser who is exempt from the payment of the taxes imposed by this chapter is issued an identification number that can be presented to the retailer at the time of sale.

4.

A retailer shall maintain such records of exempt transactions as are required by the Department and provide those records to the Department upon request.

5.

Except as otherwise provided in this subsection, a retailer who complies with the provisions of this section is not liable for the payment of any tax imposed by this chapter if the purchaser improperly claims an exemption. If the purchaser improperly claims an exemption, the purchaser is liable for the payment of the tax. The provisions of this subsection do not apply if the retailer:

(a)

Fraudulently fails to collect the tax;

(b)

Solicits a purchaser to participate in an unlawful claim of an exemption; or

(c)

Accepts a certificate of exemption from a purchaser who claims an entity-based exemption, the subject of the transaction sought to be covered by the certificate is actually received by the purchaser at a location operated by the seller, and the Department provides, and posts on a website or other Internet site that is operated or administered by or on behalf of the Department, a certificate of exemption which clearly and affirmatively indicates that the claimed exemption is not available.

6.

As used in this section:

(a)

“Entity-based exemption” means an exemption based on who purchases the product or who sells the product, and which is not available to all.

(b)

“Retailer” includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a retailer who is registered pursuant to NRS 360B.200.

Source: Section 374.352 — Claim of exemption: Information required; electronic system; identification system; records; liability for improper claim., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec352.

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

§ 374.352’s source at nv​.us