NRS 374.7286
Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members.

1.

A person who wishes to claim an exemption pursuant to NRS 374.7285 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 a person is eligible for the exemption provided pursuant to NRS 374.7285, the Department shall issue a letter of exemption to the person. A letter of exemption issued to a member of the Nevada National Guard described in subsection 1 of NRS 374.7285 or a relative of a member described in subsection 2 of NRS 374.7285 expires on the date on which the person no longer meets the qualifications for eligibility. A letter of exemption issued to a relative of a deceased member of the Nevada National Guard described in subsection 3 of NRS 374.7285 expires on the date 3 years after the date of the death of the member.

3.

To claim an exemption pursuant to NRS 374.7285, for the sale of tangible personal property to such a person:

(a)

The person must provide a copy of the letter of exemption to the retailer from whom the person purchases the property; and

(b)

The retailer must retain and present upon request a copy of the letter of exemption to the Department.

4.

The Department shall adopt such regulations as are necessary to carry out the provisions of this section.

Source: Section 374.7286 — Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec7286.

374.724
Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution 374.725
Enforcement by Department 374.726
Application of use tax to certain property acquired free of charge at convention, trade show or other public event. 374.732
Taxation of photographers: Furnishing of proofs considered to be rendition of service. 374.733
Circumstances under which veterinarian is considered consumer of tangible personal property. 374.734
“Feminine hygiene products” construed. 374.735
Employment of accountants, investigators and other persons 374.738
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 374.739
Certain broadcasting activities not taxable transactions. 374.740
Records to be kept by sellers, retailers and others. 374.745
Examination of records 374.750
Reports for administering use tax: Filing 374.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State 374.7247
Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links 374.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. 374.7273
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. 374.7275
Calculation of tax imposed on retail sale of large appliances. 374.7286
Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members.
Last Updated

Feb. 5, 2021

§ 374.7286’s source at nv​.us