§ 374.7286 — Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members. [Effective through June 30, 2031.]

Nevada § 374.7286

• Jurisdiction: Nevada
• Title 32: REVENUE AND TAXATION
• Ch. 374: Local

Text

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. A person who wishes to claim an exemption pursuant to subsection 4 or 5 of NRS 374.7285 must file the application not later than 30 days before the date on which Nevada Day is observed pursuant to NRS 236.015 , unless a different deadline is specified by the Department by regulation, provided that any deadline established by the Department must not be earlier than 45 days before the date on which Nevada Day is observed.
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 30 days after the member of the Nevada National Guard returns to the United States. 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. A letter of exemption issued to a member of the Nevada National Guard described in subsection 4 of NRS 374.7285 or a relative of a member described in subsection 5 of NRS 374.7285 expires on December 31 of the year it is issued but may be renewed. A retailer who makes a retail sale of tangible personal property to a member of the Nevada National Guard described in subsection 4 of NRS 374.7285 or a relative of a member described in subsection 5 of NRS 374.7285 shall collect the tax imposed by this chapter.
3. To claim an exemption pursuant to subsection 1, 2 or 3 of 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. To claim an exemption pursuant to subsection 4 or 5 of NRS 374.7285 , as applicable, for the sale of tangible personal property to such a person, not later than 30 calendar days after the date of the sale, the person must submit to the Department:
(a) A request for a refund of the tax paid by the person upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 374.7285 , as applicable;
(b) A copy of the letter of exemption issued to the person; and
(c) A copy of the receipt which was provided to the person by the retailer from whom the person purchased the property and which indicates that the person to whom the letter of exemption was issued paid tax upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 374.7285 , as applicable.
Ê The Department shall issue a refund to a person who submits the information required by this subsection within the period established by this subsection.
5. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.

Legislative History

(Added to NRS by 2005, 2450 ; A 2015, 3931 ; 2021, 2085 ; 2023, 43 )