NRS 374.353
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 374.3305 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 374.3305 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 374.353 — Claim of exemption: Nonprofit organization created for religious, charitable or educational purposes., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec353.

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

Feb. 5, 2021

§ 374.353’s source at nv​.us