Nev. Admin. Code § 372.90 — 372.90

NAC 372.090    Merchandise returned by customers. ( NRS 360.090 , 372.025 ,
372.725 )
1.  For the purposes of the deduction from
gross receipts of the sales price of merchandise which was returned by
customers, “full sale price” includes the portion of the price which was
designated as sales tax.
2.  When a charge for restocking or handling
is deducted from the refund of the sales price to the customer for merchandise
which was returned, the full sale price shall be deemed to have been refunded
or credited to the customer if the charge represents, as closely as can
reasonably be determined, the actual expense to the retailer of retaking the
property and replacing it on the shelves or other place from which it was
removed for delivery to the customer.
3.  The charge may not include compensation
for increased overhead costs because of the return, for refinishing or
restoring the property to saleable condition where the necessity therefor was
occasioned by customer usage, or for any expense which was incurred before the
sale, such as the cost of transferring the title or possession under a
conditional sale contract.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
37, eff. 3-1-68]