Statutes & Regulations










Nevada - Sales and Use Tax Exemptions and Exemption Certificates

Nevada sales tax is imposed upon all retailers for the privilege of selling tangible personal property at retail in this State. (NRS 372.105)


Some of the exemptions are: fuel used to propel motor vehicle; food for human consumption; animals and plants intended for human consumption; feed; fertilizer; farm machinery and equipment; prosthetic devices, orthotic appliances and certain supports and casts; appliances and supplies relating to ostomy; products for hemodialysis; medicine, gas, electricity and water; sale or loan or donations to the United States, State or political subdivision; personal property sold by or to nonprofit organization created for religious, charitable or educational purposes; sale to common carrier; property shipped outside State pursuant to sales contract; personal property sold to or used by contractor who is constituent part of governmental, religious or charitable entity. (NRS 372.260 to 372.350)

CAUTION: Sales tax exemptions mentioned above are very briefly described. Please see the exemption statute and the applicable regulations for details. Transactions that do not meet the requirements of the exemption statute and its applicable regulations do not qualify for the sales tax exemptions.

NEVADA EXEMPTION CERTIFICATES: If a purchaser wishes to claim an exemption from the sales tax, the retailer shall obtain such identifying information from the purchaser at the time of sale as is required by the Department. A purchaser is not required to provide a signature to claim an exemption if the request is submitted electronically.

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