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

Nev. Rev. Stat. § 372.105 (2026)

Imposition and rate

✓ current as of July 2026
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NRS 372.105  Imposition and rate.  For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955.

      [19:397:1955]

     

Notes of Decisions
Cited in 17 cases (1 in the last 5 years), 1983–2022 · leading case: Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006).
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Int'l Game Tech., Inc. v. Second Jud. Dist. Court of the State of Nevada Ex Rel. Cnty. of Washoe, 127 P.3d 1088 (Nev. 2006). · cites it 2× “For example, NRS 372.105 provides that "[f]or the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in…”
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). · cites it 6× “[9] NRS 372.105. [10] NRS 372.050. [11] NRS 372.”
State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). · cites it 3× “2 See NRS 372.105; NRS 372.185(1). 3 See NRS 372.”
State, Dep't of Taxation v. Masco Builder Cabinet Grp., 265 P.3d 666 (Nev. 2011). · cites it 2× “NRS 372.105; NRS 372.185; NAC 372.200(1).”
Bing Constr. Co. v. Nevada Dep't of Taxation, 849 P.2d 302 (Nev. 1993). · cites it 3× “” Bing Construction contends that sales tax is assessed based upon the actual gross receipts of a credit sale transaction, not the entire sale price of an item at the time the transaction occurs.”
State, Nevada Dep't of Taxation v. Kelly-Ryan, Inc., 871 P.2d 331 (Nev. 1994). “NRS 372.105. Conversely, use tax applies to the use, storage, and consumption of tangible personal property within the state.”
State, Dep't of Taxation v. Visual Commc'ns, Inc., 836 P.2d 1245 (Nev. 1992). · cites it 2× “The Department relies upon NRS 372.105, NRS 372.060 and NAC 372.380.”
State, Dep't of Taxation v. Chrysler Grp. LLC, 300 P.3d 713 (Nev. 2013). “025(1) (emphasis added); see also NRS 372.105. A “retailer” is defined as: “[e]very seller who makes any retail sale or sales of tangible personal property .”
State v. Obexer & Son, Inc., 660 P.2d 981 (Nev. 1983). “Obexer characterizes the taxes, which it paid and now seeks to have refunded, as sales taxes paid under NRS 372.105. The State characterizes the taxes as use taxes paid under NRS 372.”
Scotsman Mfg. Co. v. State, 808 P.2d 517 (Nev. 1991). “See NRS 372.105. On the other hand, Nevada’s use tax imposes an excise tax on the storage, use, or other consumption of tangible personal property.”
Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993). “NRS 372.105 provides, “For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this state .”
Reynolds Elec. & Eng'g Co. v. State, 930 P.2d 746 (Nev. 1997). · cites it 2× “We conclude that REECo is not a “retailer” under NRS 372.105 and therefore is exempt from sales tax liability.”
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