Nevada Revised Statutes
Nev. Rev. Stat. § 374.110 (2026)
Imposition and rate
✓ current as of July 2026
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NRS 374.110 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 2.25 percent of the gross receipts of
any retailer from the sale of all tangible personal property sold at retail in
a county.
(Added to NRS by 1967, 899; A 1981, 290; 1991, 2293)
Notes of Decisions
Cited in 1
case, 2000–2000 · leading case: Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000).
Nevada Tax Comm'n v. Nevada Cement Co., 8 P.3d 147 (Nev. 2000). “105; NRS 374.110. A use tax is levied when a Nevada consumer purchases retail goods out of state, thus preventing avoidance of the sales tax.”
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