Nevada Administrative Code|APPLICATION OF TAX (372.040 to 372.530)

Section 372.040 - Purchases of capital goods: Aggregation to defer payment of tax

Section 372.045 - Bundled transactions

Section 372.050 - Credit sales

Section 372.055 - Calculation of credit toward amount of use tax due for purchase outside of Nevada

Section 372.065 - Collection of tax and documentation by retailer acting as agent to deliver tangible personal property for unregistered out-of-state retailer; issuance of driveaway permit to nonresident purchaser of vehicle delivered in Nevada

Section 372.090 - Merchandise returned by customers

Section 372.101 - Delivery charges

Section 372.110 - Auctions when owner bids on his or her property

Section 372.120 - Foreclosure sales

Section 372.130 - Advertising agencies

Section 372.140 - Barbers, beauty shop operators, bootblacks, launderers and cleaners

Section 372.150 - Beer, wine and liquor dealers

Section 372.155 - Broadcasters

Section 372.160 - Pawnbrokers and consignees

Section 372.170 - Coins and stamps; bullion

Section 372.180 - Concessionaires; organizers or promoters of infrequent sales

Section 372.190 - Construction contractors: Definitions

Section 372.200 - Construction contractors: Tangible personal property purchased for performance of contract

Section 372.214 - Court reporters: Definitions

Section 372.216 - Court reporters: Purchases of tangible personal property for use in business; charges for providing services

Section 372.227 - Designers

Section 372.229 - Desktop publishers

Section 372.230 - Florists

Section 372.240 - Garment or fur repairers, alterers and remodelers

Section 372.250 - Gun clubs

Section 372.260 - Hospitals

Section 372.265 - Interior decorators

Section 372.270 - Memorial dealers, cemeteries and cemetery associations

Section 372.280 - Morticians: General provisions

Section 372.290 - Morticians: Transactions with other states

Section 372.300 - Morticians: Funeral expenses paid by United States

Section 372.305 - Motor vehicles originally bought for resale: Use or loan of motor vehicle; sale of motor vehicle

Section 372.320 - Oculists, optometrists and dispensing opticians

Section 372.330 - Photographers

Section 372.350 - Premiums; gifts; complimentary food and beverages

Section 372.365 - Producers

Section 372.367 - Property purchased for use as prize in raffle, contest or game of chance

Section 372.370 - Property used in manufacturing

Section 372.380 - "Producing," "fabricating" and "processing" defined for

Section 372.390 - Repairing and reconditioning: Generally

Section 372.400 - Repairing and reconditioning: Examples of parts and materials which are substantial or insubstantial in value in relation to total charge

Section 372.420 - Repairing and reconditioning: Signs

Section 372.450 - Painters, polishers and finishers; repainters and refinishers

Section 372.460 - Replacement parts and materials

Section 372.470 - Signs, showcards and posters

Section 372.480 - Taxidermists

Section 372.500 - Vending machines: Operator to obtain permit, report and pay tax; stickers required

Section 372.520 - Vending machines: Sales price; computation of tax

Section 372.530 - Producers of X-ray film for diagnostic use

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