Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.025 (2026)

“Gross receipts” defined

✓ current as of July 2026
Find cases: SyfertCases citing this section NRSleg.state.nv.us (official) Justiaon Justia CornellLII Search CasesGoogle Scholar
NRS 372.025  “Gross receipts” defined.

      1.  “Gross receipts” means the total amount of the sale or lease or rental price, as the case may be, of the retail sales of retailers, valued in money, whether received in money or otherwise, without any deduction on account of any of the following:

      (a) The cost of the property sold. However, in accordance with such rules and regulations as the Tax Commission may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose than resale, has reimbursed his vendor for tax which the vendor is required to pay to the State or has paid the use tax with respect to the property, and has resold the property before making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such a deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property.

      (b) The cost of the materials used, labor or service cost, interest paid, losses or any other expense.

      (c) The cost of transportation of the property before its sale to the purchaser.

      2.  The total amount of the sale or lease or rental price includes all of the following:

      (a) Any services that are a part of the sale.

      (b) All receipts, cash, credits and property of any kind.

      (c) Any amount for which credit is allowed by the seller to the purchaser.

      3.  “Gross receipts” does not include any of the following:

      (a) Cash discounts allowed and taken on sales.

      (b) The sale price of property returned by customers when the full sale price is refunded either in cash or credit, but this exclusion does not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned.

      (c) The price received for labor or services used in installing or applying the property sold.

      (d) The amount of any tax, not including any manufacturers’ or importers’ excise tax, imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer.

      (e) The amount of any allowance against the selling price given by a retailer for the value of a used vehicle which is taken in trade on the purchase of another vehicle.

      4.  For purposes of the sales tax, if the retailers establish to the satisfaction of the Tax Commission that the sales tax has been added to the total amount of the sale price and has not been absorbed by them, the total amount of the sale price shall be deemed to be the amount received exclusive of the tax imposed.

      [12:397:1955]—(Amended in 2006. Proposed by the 2005 Legislature; adopted by the people at the 2006 General Election, effective January 1, 2007. See Statutes of Nevada 2005, p. 2494.)

     

Notes of Decisions
Cited in 4 cases, 1979–2018 · leading case: State, Dep't of Taxation v. Chrysler Grp. LLC, 300 P.3d 713 (Nev. 2013).
Sort: Relevance Newest Treatment
State, Dep't of Taxation v. Chrysler Grp. LLC, 300 P.3d 713 (Nev. 2013). · cites it 7× “630, Nevada’s sales and use tax refund statute; and NRS 372.025, Nevada’s statute governing gross receipts for retailers, or if Chrysler is otherwise entitled to a refund because the Department previously granted such refunds.”
Bing Constr. Co. v. Nevada Dep't of Taxation, 849 P.2d 302 (Nev. 1993). · cites it 3× “The hearing officer concluded that in accordance with NRS 372.025, 2 sales tax is payable when a transaction occurs.”
State Ex Rel. List v. Courtesy Motors, 590 P.2d 163 (Nev. 1979). “Accordingly, we hold that the trial court did not err in admitting or considering evidence of facts and circumstances surrounding the execution of the written instrument, including the prior and contemporaneous conversations between Stearns and Hagin. 2. “Social relationship.”
W. Nev. Supply Co. v. State, Dep't of Taxation (Nev. 2018). “110; NRS 372.025; NRS 372.065(1)(c); NRS 360B.”
— Nev. Rev. Stat. § 372.025(1) — 1 case
State, Dep't of Taxation v. Chrysler Grp. LLC, 300 P.3d 713 (Nev. 2013). “630, Nevada’s sales and use tax refund statute; and NRS 372.025, Nevada’s statute governing gross receipts for retailers, or if Chrysler is otherwise entitled to a refund because the Department previously granted such refunds.”
— Nev. Rev. Stat. § 372.025(3)(c) — 1 case
State Ex Rel. List v. Courtesy Motors, 590 P.2d 163 (Nev. 1979). “Accordingly, we hold that the trial court did not err in admitting or considering evidence of facts and circumstances surrounding the execution of the written instrument, including the prior and contemporaneous conversations between Stearns and Hagin. 2. “Social relationship.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.