Nevada Revised Statutes — Title 32 (Revenue and Taxation)

Nev. Rev. Stat. § 372.7282 — Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. [Effective through June 30, 2031.]

NRS 372.7282 Claim of exemption by certain members of Nevada National Guard,
relatives of such members and relatives of certain deceased members of Nevada
National Guard. [Effective through June 30, 2031.]
1. A person who wishes to claim an
exemption pursuant to NRS 372.7281 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 372.7281 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 372.7281 , 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 372.7281 or a relative of a member
described in subsection 2 of NRS 372.7281
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 372.7281 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 372.7281 or a relative of a member
described in subsection 5 of NRS 372.7281
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
372.7281 or a relative of a member described in subsection 5 of NRS 372.7281 shall collect the tax imposed
by this chapter.
3. To claim an exemption pursuant to
subsection 1, 2 or 3 of NRS 372.7281
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 372.7281 , 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
372.7281 , 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 372.7281 ,
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.

Last amended: (Added to NRS by 2005, 2450 ; A 2015, 3930 ; 2021, 2084 ; 2023, 42 )

Source: official text