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

Nev. Rev. Stat. § 372.185 (2026)

Imposition and rate

✓ current as of July 2026
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NRS 372.185  Imposition and rate.

      1.  An excise tax is hereby imposed on the storage, use or other consumption in this State of tangible personal property purchased from any retailer on or after July 1, 1955, for storage, use or other consumption in this State at the rate of 2 percent of the sales price of the property.

      2.  The tax is imposed with respect to all property which was acquired out of state in a transaction that would have been a taxable sale if it had occurred within this State.

      [34:397:1955]—(Amended in 1986. Proposed by the 1985 Legislature; adopted by the people at the 1986 general election, effective January 1, 1987. See Statutes of Nevada 1985, p. 1563.)

     

Notes of Decisions
Cited in 17 cases (1 in the last 5 years), 1983–2022 · leading case: State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001).
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State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). · cites it 7× “105; NRS 372.185. 10 NRS 372.105. 11 NRS 372.185(1) and (2).”
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). · cites it 8× “[11] NRS 372.185; see also NRS 372.190 (explaining that the user of purchased property is generally liable for the use tax).”
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× “" NRS 372.185(1) provides that "[a]n excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property purchased from any retailer.”
State, Dep't of Taxation v. Masco Builder Cabinet Grp., 265 P.3d 666 (Nev. 2011). · cites it 2× “105; NRS 372.185; NAC 372.200(1). Both sales tax and use tax are based upon the same tax rate, but sales tax is calculated as a percentage of the retail sales price of Masco’s cabinets, whereas use tax is calculated as a percentage of Masco’s cost to acquire the cabinet…”
Great Am. Airways v. Nevada State Tax Comm'n, 705 P.2d 654 (Nev. 1985). · cites it 3× “At issue in this case is the propriety of a use tax, NRS 372.185, 2 imposed upon GAA’s out-of-state purchase of an airplane used in interstate commerce and hangared in Reno.”
State, Nevada Dep't of Taxation v. Kelly-Ryan, Inc., 871 P.2d 331 (Nev. 1994). · cites it 2× “NRS 372.185. The amount of use tax equals a percentage of the invoice price paid for goods used within Nevada.”
Nevada Tax Comm'n v. Bernhard, 683 P.2d 21 (Nev. 1984). “” NRS 372.185. Exempted from this tax are the “gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in this state of tangible personal property, the transfer of which to the purchaser is an occasional sale.”
Great Am. Airways v. NEV. STATE TAX COM'N, 705 P.2d 654 (Nev. 1985). · cites it 3× “At issue in this case is the propriety of a use tax, NRS 372.185, [2] imposed upon GAA's out-of-state purchase of an airplane used in interstate commerce and hangared in Reno.”
State v. Obexer & Son, Inc., 660 P.2d 981 (Nev. 1983). “The State characterizes the taxes as use taxes paid under NRS 372.185. The State alleges that Obexer obtained a seller’s permit and collected and remitted these taxes for the convenience of its Nevada customers, who would otherwise have had to pay use tax directly to the…”
So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017). · cites it 18× “Respondent State of Nevada Department of Taxation (the Department) levied a use tax on the coal Edison purchased from Peabody, pursuant to NRS 372.185. Edison paid $23,896,668 in •use tax for transactions with Peabody between March 1998 and December 2000.”
Maecon, Inc. v. State of Nevada Dep't of Taxation, 761 P.2d 411 (Nev. 1988). “67 is also found in NRS 372.185 which in pertinent part provides: “An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property purchased from any retailer.”
Nevada Tax Comm'n v. Harker & Harker, Inc., 699 P.2d 112 (Nev. 1985). “NRS 372.185 imposes a use tax on the “storage, use or other consumption in this State of tangible personal property.”
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Nev. Rev. Stat. § 372.185(1): 3 cases
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). “" NRS 372.185(1) provides that "[a]n excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property purchased from any retailer.”
State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). “105; NRS 372.185. 10 NRS 372.105. 11 NRS 372.185(1) and (2).”
Harrah's v. State, Dep't of Taxation, 2014 NV 15 (Nev. 2014).
Nev. Rev. Stat. § 372.185(2): 4 cases
State Tax Comm'n v. NEVADA CEMENT Co., 36 P.3d 418 (Nev. 2001). “105; NRS 372.185. 10 NRS 372.105. 11 NRS 372.185(1) and (2).”
Sparks Nugget, Inc. v. State Ex Rel. Dep't of Taxation, 179 P.3d 570 (Nev. 2008). “[11] NRS 372.185; see also NRS 372.190 (explaining that the user of purchased property is generally liable for the use tax).”
So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017). “Respondent State of Nevada Department of Taxation (the Department) levied a use tax on the coal Edison purchased from Peabody, pursuant to NRS 372.185. Edison paid $23,896,668 in •use tax for transactions with Peabody between March 1998 and December 2000.”
So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017).
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