Nevada Uniform Tax Matrix - ttrus.com

Completed By: Email Address: Phone Number: Published: June 18th, 2013

NEVADAUNIFORM TAX MATRIX

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSAll State Procedure Name of Transaction Tax and

General ApplicationTaxable Nevada imposes a tax on the privilege of

selling tangible personal property at retail inthe state. This tax is referred to as a "salestax." In addition to the sales tax, Nevadaimposes an excise tax on the storage, use, orconsumption of tangible personal property.This tax is referred to as a "use tax." Only onetax will apply to a particular item in Nevada;both sales and use tax will not be paid on thesame piece of tangible personal property.

Nev. Rev. Stat. sec. 372.105, 372.185.

All General Merchandise Sales of Tangible PersonalProperty

Taxable Nev. Rev. Stat. sec. 372.105.

All Sales Price Charges by the Seller for AnyServices Necessary toComplete the Sale Other thanDelivery and Installation

Included in SalesPrice

NRS 360B.480, NRS 372.065.

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INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSAll Sales Price Installation Charges

Excluded fromSales Price

NRS 360B.480, NRS 372.065

All Sales Price Value of trade-in

N/A NRS 360B.480, NRS 372.065.

All Delivery Charges Handling, Crating, Packing,Preparation for Mailing orDelivery, and Similar Charges


NRS 360B.425, NRS 360B.480, NAC372.101.

All Delivery Charges Transportation, Shipping,Postage, and Similar Charges


NRS 360B.425, NRS 360B.480, NAC372.101.

All Resale Certificates Resale Certificates: GENERALINFORMATION

See Explanation Nev. Rev. Stat. Ann. sec. 372.050; Nev.Admin. Code sec. 372.730.

All Resale Certificates Is there a required renewalperiod for resale certificates?

No Nev. Admin. Code 372.730; Nev. TaxNotes No. 156 (Dept. of Taxn. Oct.2006).

All Resale Certificates Does the resale certificate haveto be executed on or before thesale was made in order for thesale to be exempt from tax?

No Nev. Admin. Code 372.730; Nev. TaxNotes No. 156 (Dept. of Taxn. Oct.2006).

All Resale Certificates Is there a state specific resalecertificate?

No Nev. Rev. Stat. Ann. sec. 372.050; Nev.Admin. Code sec. 372.730.

All Resale Certificates Will the state accept a blanketor generic resale certificate(e.g. Multistate TaxCommission ResaleCertificate)?

Yes Nev. Admin. Code 372.730; Nev. TaxNotes No. 156 (Dept. of Taxn. Oct.2006).

All Resale Certificates Does the state require a SSTPcertificate?

No Nev. Rev. Stat. Ann. sec. 372.050; Nev.Admin. Code sec. 372.730.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSAll Services General Treatment of Services

Exempt Services are not generally subject to tax.Services that are taxable are specificallyidentified as taxable. Therefore, services notspecifically identified as taxable are nottaxable.

Nev. Rev. Stat. sec. 372.105.

All Services Services Required to Completea Sale of Tangible PersonalProperty (Other than Deliveryor Installation)

Taxable Nev. Rev. Stat. sec. 372.025; Nev. Rev.Stat. sec. 372.060; Nev. Rev. Stat. sec.372.065(1)(b); Nev. Rev. Stat. sec.372.085; Nev. Rev. Stat. sec. 372.105

All Services Advertising Services

Exempt Nev. Rev. Stat. Ann. secs. 372.105 &372.060; Nev. Admin. Code secs.372.130, 372.660 & 372.227.

All Services Advertising Services - OnlineAdvertising

Exempt Nev. Rev. Stat. Ann. secs. 372.105 &372.060; Nev. Admin. Code secs.372.130, 372.660 & 372.227.

All Services Barber and Beauty Shops

Exempt Nev. Rev. Stat. Ann. secs. 372.105 &372.060; Nev. Admin. Code sec.372.140.

All Services Butchering and Meat Services

Taxable Nev. Rev. Stat. Ann. secs. 372.105 &372.060.

All Services Car Detailing Services

Exempt Nev. Rev. Stat. Ann. secs. 372.105 &372.060.

All Services Car Washing Services


All Services Car Waxing Services


All Services Catering Services

Taxable Nev. Rev. Stat. Ann. secs. 372.105 &372.060; Nevada Tax Notes No. 179(July 2012); Nevada Tax Notes No. 140(Oct. 1, 2002).

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSAll Services Cooking and Food Preparation

Services

Taxable Nev. Rev. Stat. Ann. secs. 372.105 &372.060.

All Services Dance Lessons


All Services Daycare and BabysittingServices


All Services Dry Cleaning Services


All Services Fur Repair

Exempt Nev. Rev. Stat. Ann. secs. 372.105 &372.060; Nev. Admin. Code sec.372.240.

All Services Interior Design Services


All Services Janitorial Services


All Services Kennel Services


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSAll Services Landscaping Services

Exempt Nev. Rev. Stat. sec. 372.105.

All Services Lawn Care Services


All Services Limousine Services


All Services Moving Services


All Services Pet Grooming Services


All Services Pool Cleaning Services


All Services Professional Services

Exempt Nev. Rev. Stat. Ann. sec. 372.105,372.050, 372.060 & 372.025.

All Services Tanning Salon Services


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSAll Services Tattoo Services


All Services Towing Services


All Services Tree Trimming Services


All Services Web Design Services

Exempt Nev. Admin. Code 372.227(3) (2009).

All Services Window Cleaning Services


All Cable Related Services Basic Cable Services

Exempt Nev. Rev. Stat. Ann. sec. 372.734.

All Cable Related Services Pay Per View

Exempt Nev. Rev. Stat. Ann. sec. 372.734.

Retail Clothing and RelatedProducts

Clothing

Taxable NRS 360B.485, NRS 372.085, NRS372.105, NRS 372.185.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSRetail Sales Tax Holidays Clothing - Sales Tax Holiday

N/A N/A


Clothing - Essential clothingpriced below a state specificthreshold

Taxable N/A


Clothing - Fur clothing

Taxable N/A


Clothing Accessories orEquipment



Protective Equipment



Sport or RecreationalEquipment


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSRetail Computer Related

ProductsComputer

Taxable NRS 360B.410, 360B.485, NRS372.085, NRS 372.105, NRS 372.185.

Retail Computer RelatedProducts

Non-prewritten (custom)computer software

Exempt NAC 372.875


Non-prewritten (custom)computer software deliveredelectronically

Exempt NAC 372.875


Non-prewritten (custom)computer software deliveredvia load and leave

Exempt NAC 372.875


Prewritten Computer Software

Taxable NRS 360B.470, NAC 372.880


Prewritten Computer SoftwareDelivered Electronically

Exempt NRS 360B.420, NRS 360B.470, NAC372.880


Prewritten Computer SoftwareDelivered Via Load and Leave

Exempt NRS 360B.470, NAC 372.023, NAC372.880

Grocery Food and foodproducts

Bakery Items Sold withoutEating Utensils Provided by theSeller, Including Bread, Rolls,Buns, Biscuits, Bagels,Croissants, Pastries, Donuts,Danish, Cakes, Tortes, Pies,tarts, Muffins, Bars, Cookies,Tortillas

Excluded fromPrepared Food

NRS 360B.460, NRS 372.284, NRS372.289, NAC 372.605

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSGrocery Food and food

productsBottled water

Exempt NRS 360B.430, NRS 360B.445, NRS360B.495, NRS 372.284, NRS372.2841


Candy

N/A Taxable if prepared for immediateconsumption

NRS 360B.430, NRS 360B.445, NRS360B.495, NRS 372.284, NRS372.2841


Dietary Supplements

Taxable NRS 360B.430, NRS 360B.445, NRS360B.495, NRS 372.284, NRS372.2841


Food and food ingredientsexcluding alcoholic beveragesand tobacco



Food Sold Through VendingMachines



Food Sold without EatingUtensils Provided by the Sellerin an Unheated State by Weightor Volume as a Single Item


NRS 360B.460, NRS 372.284, NRS372.289, NAC 372.605


Food Sold without EatingUtensils Provided by the SellerWhose Primary NAICSClassification is Manufacturingin Sector 311, except Subsector3118 (Bakeries)


NRS 360B.460, NRS 372.284, NRS372.289, NAC 372.605


Prepared Food

Taxable NRS 360B.430, NRS 360B.445, NRS360B.495, NRS 372.284, NRS372.2841

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSGrocery Food and food

productsSoft Drinks

N/A Taxable if prepared for immediateconsumption

NRS 360B.430, NRS 360B.445, NRS360B.495, NRS 372.284, NRS372.2841

Advertising -Direct Mail

Delivery Charges Handling, Crating, Packing,Preparation for Mailing orDelivery, and Similar Chargesfor Direct Mail


Delivery Charges for direct mail. Thefollowing charges are included in thedefinition of sales price unless your stateexcludes them from sales price when suchcharges are separately stated on the bill to thepurchaser. For responses below assume thecharges are separately stated on the bill to thepurchaser.

NRS 360B.425, NRS 360B.480, NAC372.101.


Delivery Charges Postage for Direct Mail


NRS 360B.425, NRS 360B.480, NAC372.101.


Delivery Charges Transportation, shipping, andsimilar charges for Direct Mail


NRS 360B.425, NRS 360B.480, NAC372.101.

Technology Digital Goods Digital Products - Definition

Defined Nev. Rev. Stat. Ann. sec. 360B.483;Streamlined Sales and Use TaxAgreement, amended throughDecember 13, 2010.

Technology Digital Goods Digital audio works -Definition


Technology Digital Goods Digital audio visual works -Definition


Technology Digital Goods Digital Books - Definition


Technology Digital products-excltelecom & ancillaryservices and software

Digital audio visual works soldto an end user with rights forpermanent use

Exempt NRS 360B.420, NRS 372.085, NRS372.105, NRS 372.185, NRS 372.815

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSTechnology Digital products-excl

telecom & ancillaryservices and software

Digital audio visual works soldto users other than the end user.

No NRS 360B.420, NRS 372.085, NRS372.105, NRS 372.185, NRS 372.815


Digital audio visual works soldwith rights of use conditionedon continued payment.



Digital audio visual works soldwith rights of use less thanpermanent use.



Digital audio works sold to anend user with rights forpermanent use



Digital audio works sold tousers other than the end user.



Digital audio works sold withrights of use conditioned oncontinued payments.



Digital audio works sold withrights of use less thanpermanent.



Digital books sold to an enduser with rights for permanentuse



Digital books sold to usersother than the end user.



Digital books sold with rightsof use conditioned oncontinued payments.


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSTechnology Digital products-excl

telecom & ancillaryservices and software

Digital books sold with rightsof use less than permanent.



Does your state treatsubscriptions to products"transferred electronically"differently than a non-subscription purchase of suchproduct?


Healthcare Health-care products Drugs for Animal Use toVeterinary Hospitals and OtherAnimal Medical Facilities

Taxable Drugs for animal use NRS 372.105

Healthcare Health-care products Prescription Drugs for AnimalUse to Hospitals and OtherAnimal Medical Facilities


Healthcare Health-care products Drugs for Animal Use With aPrescription


Healthcare Health-care products Drugs for Animal Use Withouta Prescription


Healthcare Health-care products Over-the-Counter Drugs forAnimal Use With aPrescription


Healthcare Health-care products Over-the-Counter Drugs forAnimal Use Without aPrescription


Healthcare Health-care products Free Samples of Drugs forAnimal Use


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Free Samples of Prescription

Drugs for Animal Use


Healthcare Health-care products Drugs for human use tohospitals

Exempt Drugs for human use NRS 360B.435, NRS 360B.455, NRS360B.465, NRS 372.105, NRS 372.185,NRS 372.283, NAC 372.019

Healthcare Health-care products Drugs for human use to othermedical facilities


Healthcare Health-care products Prescription drugs for humanuse to hospitals


Healthcare Health-care products Prescription drugs for humanuse to other medical facilities


Healthcare Health-care products Drugs for Human Use With aPrescription

Exempt Drugs for human use NRS 360B.435, NRS 360B.455, NRS360B.465, NRS 372.105, NRS 374.110,NRS 372.283.

Healthcare Health-care products Drugs for Human Use Withouta Prescription

Taxable Drugs for human use NRS 360B.435, NRS 360B.455, NRS360B.465, NRS 372.105, NRS 374.110,NRS 372.283.

Healthcare Health-care products Over-the-Counter Drugs forHuman Use With a Prescription


Healthcare Health-care products Over-the-Counter Drugs forHuman Use Without aPrescription

Taxable Drugs for human use NRS 360B.435, NRS 360B.455, NRS360B.465, NRS 372.105, NRS 372.185,NRS 372.283, NAC 372.019

Healthcare Health-care products Free Samples of Drugs forHuman Use


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Free Samples of Prescription

Drugs for Human Use


Healthcare Health-care products Insulin for Animal Use With aPrescription


Healthcare Health-care products Insulin for Animal Use Withouta Prescription


Healthcare Health-care products Insulin for Human Use With aPrescription


Healthcare Health-care products Insulin for Human Use Withouta Prescription

Exempt Drugs for human use NRS 360B.435, NRS 360B.455, NRS360B.465, NRS 372.105, NRS 374.110,NRS 372.283.

Healthcare Health-care products Medical Oxygen for AnimalUse With a Prescription


Healthcare Health-care products Medical Oxygen for AnimalUse Without a Prescription


Healthcare Health-care products Medical Oxygen for HumanUse With a Prescription


INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Medical Oxygen for Human

Use Without a Prescription


Healthcare Health-care products Grooming and HygieneProducts for Animal Use


Healthcare Health-care products Grooming and HygieneProducts for Human Use


Healthcare Health-care products Durable Medical Equipment forHome Use with a Prescription

Taxable Durable medical equipment (indicate how theoptions are treated in your state)

NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Durable medical equipment forhome use with a prescriptionpaid for by Medicaid

Exempt Durable medical equipment (indicate how theoptions are treated in your state)

NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment forhome use with a prescriptionpaid for by Medicare


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment forhome use with a prescriptionreimbursed by Medicaid


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment forhome use with a prescriptionreimbursed by Medicare


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable Medical Equipment forHome Use without aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Durable medical equipment,

not for home use, with aprescription


NRS 372.105

Healthcare Health-care products Durable medical equipment,not for home use, with aprescription paid for byMedicaid


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment,not for home use, with aprescription paid for byMedicare


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment,not for home use, with aprescription reimbursed byMedicaid


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment,not for home use, with aprescription reimbursed byMedicare


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Durable medical equipment,not for home use, without aprescription


NRS 372.105

Healthcare Health-care products Repair and replacement partsfor durable medical equipmentwhich are for single patient use


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Enteral Feeding Systems forHome Use With a Prescription


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems forhome use with a prescriptionpaid for by Medicaid


NRS 372.283, NAC 372.027

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Enteral feeding systems for

home use with a prescriptionpaid for by Medicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems forhome use with a prescriptionreimbursed by Medicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems forhome use with a prescriptionreimbursed by Medicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral Feeding Systems forHome Use Without aPrescription


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems, not forhome use, with a prescription


NRS 372.283.

Healthcare Health-care products Enteral feeding systems, not forhome use, with a prescriptionpaid for by Medicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems, not forhome use, with a prescriptionpaid for by Medicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems, not forhome use, with a prescriptionreimbursed by Medicaid


NRS 372.283, NAC 372.027

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Enteral feeding systems, not for

home use, with a prescriptionreimbursed by Medicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Enteral feeding systems, not forhome use, without aprescription


NRS 372.283.

Healthcare Health-care products Kidney Dialysis Equipment forHome Use With a Prescription


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment forhome use with a prescriptionpaid for by Medicaid


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment forhome use with a prescriptionpaid for by Medicare


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment forhome use with a prescriptionreimbursed by Medicaid


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment forhome use with a prescriptionreimbursed by Medicare


NRS 372.283.

Healthcare Health-care products Kidney Dialysis Equipment forHome Use Without aPrescription


NRS 372.283.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Kidney dialysis equipment, not

for home use, with aprescription


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment, notfor home use, with aprescription paid for byMedicaid


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment, notfor home use, with aprescription paid for byMedicare


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment, notfor home use, with aprescription reimbursed byMedicaid


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment, notfor home use, with aprescription reimbursed byMedicare


NRS 372.283.

Healthcare Health-care products Kidney dialysis equipment, notfor home use, without aprescription


NRS 372.283.

Healthcare Health-care products Oxygen Delivery Equipmentfor Home Use with aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Oxygen delivery equipment forhome use with a prescriptionpaid for by Medicaid


NRS 372.283, NAC 372.027

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Oxygen delivery equipment for

home use with a prescriptionpaid for by Medicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen delivery equipment forhome use with a prescriptionreimbursed by Medicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen delivery equipment forhome use with a prescriptionreimbursed by Medicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen Delivery Equipmentfor Home Use without aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Oxygen delivery equipment,not for home use, with aprescription


NRS 372.105, NRS 372.185, NRS372.283.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Oxygen delivery equipment,

not for home use, with aprescription paid for byMedicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen delivery equipment,not for home use, with aprescription paid for byMedicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen delivery equipment,not for home use, with aprescription reimbursed byMedicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen delivery equipment,not for home use, with aprescription reimbursed byMedicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Oxygen delivery equipment,not for home use, without aprescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Mobility Enhancing Equipmentwith a Prescription

Taxable Mobility enhancing equipment (indicate howthe options are treated in your state)

NRS 372.105, NRS 372.185, NRS372.283.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Mobility enhancing equipment

with a prescription paid for byMedicaid

Exempt Mobility enhancing equipment (indicate howthe options are treated in your state)

NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Mobility enhancing equipmentwith a prescription paid for byMedicare

Exempt Mobility enhancing equipment (indicate howthe options are treated in your state)

NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Mobility enhancing equipmentwith a prescription reimbursedby Medicaid


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Mobility enhancing equipmentwith a prescription reimbursedby Medicare


NRS 372.325, NRS 372.7285, NAC372.020, NAC 372.698.

Healthcare Health-care products Mobility Enhancing Equipmentwithout a Prescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Prosthetic Devices with aPrescription

Exempt Prosthetic devices (indicate how the optionsare treated in your state)

NRS 372.283

Healthcare Health-care products Prosthetic devices with aprescription paid for byMedicaid


NRS 372.283

Healthcare Health-care products Prosthetic devices with aprescription paid for byMedicare


NRS 372.283

Healthcare Health-care products Prosthetic devices with aprescription reimbursed byMedicaid


NRS 372.283

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Prosthetic devices with a

prescription reimbursed byMedicare


NRS 372.283

Healthcare Health-care products Prosthetic Devices without aPrescription

Taxable Prosthetic devices (indicate how the optionsare treated in your state)

NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Contact Lenses with aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Contact lenses with aprescription paid for byMedicaid


NRS 372.325, NRS 372.7285

Healthcare Health-care products Contact lenses with aprescription paid for byMedicare


NRS 372.325, NRS 372.7285

Healthcare Health-care products Contact lenses with aprescription reimbursed byMedicaid


NRS 372.325, NRS 372.7285

Healthcare Health-care products Contact lenses with aprescription reimbursed byMedicare


NRS 372.325, NRS 372.7285

Healthcare Health-care products Contact Lenses without aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Corrective Eyeglasses with aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Corrective eyeglasses with a

prescription paid for byMedicaid


NRS 372.325, NRS 372.7285

Healthcare Health-care products Corrective eyeglasses with aprescription paid for byMedicare


NRS 372.325, NRS 372.7285

Healthcare Health-care products Corrective eyeglasses with aprescription reimbursed byMedicaid


NRS 372.325, NRS 372.7285

Healthcare Health-care products Corrective eyeglasses with aprescription reimbursed byMedicare


NRS 372.325, NRS 372.7285

Healthcare Health-care products Corrective Eyeglasses withouta Prescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Dental Prosthesis with aPrescription


NRS 372.283, NAC 372.027

Healthcare Health-care products Dental prosthesis with aprescription paid for byMedicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Dental prosthesis with aprescription paid for byMedicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Dental prosthesis with aprescription reimbursed byMedicaid


NRS 372.283, NAC 372.027

Healthcare Health-care products Dental prosthesis with aprescription reimbursed byMedicare


NRS 372.283, NAC 372.027

Healthcare Health-care products Dental Prosthesis without aPrescription


NRS 372.325, NRS 372.7285

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Hearing Aids with a

Prescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Hearing aids with aprescription paid for byMedicaid


NRS 372.325, NRS 372.7285

Healthcare Health-care products Hearing aids with aprescription paid for byMedicare


NRS 372.325, NRS 372.7285

Healthcare Health-care products Hearing aids with aprescription reimbursed byMedicaid


NRS 372.325, NRS 372.7285

Healthcare Health-care products Hearing aids with aprescription reimbursed byMedicare


NRS 372.325, NRS 372.7285

Healthcare Health-care products Hearing Aids without aPrescription


NRS 372.105, NRS 372.185, NRS372.283.

Healthcare Health-care products Implantable hardware

Exempt Nev. Rev. Stat. sec. 360B.475 (2010);and sec. 372.283 (2010); and sec.374.287 (2010); Nev. Admin. Code372.027.

Healthcare Health-care products Skin graft products

Taxable Nev. Rev. Stat. Ann. sec. 372.105 &372.185; Nev. Admin. Code 372.260.

Healthcare Health-care products Hardware

Taxable Nev. Rev. Stat. sec. 372.105; and sec.374.110 (2010); Nev. Admin. Code372.260.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSHealthcare Health-care products Hardware - electrical


Healthcare Health-care products Hardware - FLD


Technology Mandatory computersoftware maintenancecontracts

Mandatory computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer software

Exempt NAC 372.875


Mandatory computer softwaremaintenance contracts withrespect to non-prewritten(custom) software which isdelivered electronically

Exempt NAC 372.875


Mandatory computer softwaremaintenance contracts withrespect to non-prewritten(custom) software which isdelivered via load and leave

Exempt NAC 372.875


Mandatory computer softwaremaintenance contracts withrespect to prewritten computersoftware

Taxable NRS 360B.480, NRS 372.085, NAC372.880


Mandatory computer softwaremaintenance contracts withrespect to prewritten computersoftware which is deliveredelectronically

Exempt NRS 360B.470, NAC 372.880


Mandatory computer softwaremaintenance contracts withrespect to prewritten computersoftware which is delivered viaload and leave

Exempt NRS 360B.470, NAC 372.023, 372.880


Mandatory SoftwareMaintenance Agreement,separately stated charges forcanned software updates

Taxable andExempt

Nev. Rev. Stat. Ann. sec. 372.105,360B.485, 360B.415 & 360B.470; Nev.Admin. Code Reg. 372.880.


Mandatory SoftwareMaintenance Agreement,separately stated charges forservices

Taxable andExempt

Nev. Rev. Stat. Ann. sec. 372.105,360B.485, 360B.415 & 360B.470; Nev.Admin. Code Reg. 372.880.

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSTechnology Optional computer

software maintenancecontracts

Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwareprovide updates or upgradesdelivered via load and leaveand support services to thesoftware

Exempt NAC 372.875

Technology Optional computersoftware maintenancecontracts

Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwarethat only provide supportservices to the software

Exempt NAC 372.875


Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwarethat only provide updates orupgrades deliveredelectronically with respect tothe software

Exempt NRS 360B.420, NAC 372.875, NAC372.880


Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwarethat only provide updates orupgrades delivered via load andleave with respect to thesoftware

Exempt NAC 372.023, NAC 372.875, NAC372.880


Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwarethat only provide updates orupgrades with respect to thesoftware

Exempt NAC 372.875


Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwarethat provide updates orupgrades and support servicesto the software

Exempt NAC 372.875



Optional computer softwaremaintenance contracts withrespect to non-prewritten(custom) computer softwarethat provide updates orupgrades deliveredelectronically and supportservices to the software

Exempt NAC 372.875


Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that only providesupport services to the software

Exempt (100%) NRS 360B.415, NRS 360B.470, NRS360B.480, NAC 372.045, NAC 372.880


Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that only provideupdates or upgrades deliveredelectronically with respect tothe software

Exempt NRS 360B.415, NRS 360B.420, NRS360B.470, NAC 372.880


Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that only provideupdates or upgrades deliveredvia load and leave with respectto the software

Exempt NRS 360B.415, NRS 360B.470, NAC372.023, NAC 372.880


Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that only provideupdates or upgrades withrespect to the software

Taxable NRS 360B.415, NRS 360B.470, NRS372.105, NRS 372.185, NAC 372.880


Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that provide updatesand upgrades deliveredelectronically and supportservices to the software



Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that provide updatesand upgrades delivered via loadand leave and support servicesto the software




Optional computer softwaremaintenance contracts withrespect to prewritten computersoftware that provide updatesor upgrades and supportservices to the software

Taxable (100%) NRS 360B.415, NRS 360B.470, NRS360B.480, NAC 372.045, NAC 372.880

Technology Software RelatedServices

Canned Software Installation orSet-Up Fees (separately statedon invoices)

Exempt Nev. Rev. Stat. sec. 372.025 & sec.372.065.


Custom Software Installation orSet-Up Fees (separately statedon invoices)

Exempt Nev. Rev. Stat. sec. 372.025 & sec.372.065.


Customization of CannedSoftware

Exempt Nev. Admin. Code Reg. 372.885.


IT Services

Exempt Nev. Rev. Stat. Ann. sec. 372.105 &372.185 (2009).


Phone Support Services

Exempt Nev. Rev. Stat. sec. 372.025 & sec.372.065 (2009).

Retail Sales Tax Holidays All Disaster PreparednessSupply

N/A N/A

Retail Sales Tax Holidays All Energy star qualifiedproducts

N/A N/A

Retail Sales Tax Holidays Computers

N/A N/A

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSRetail Sales Tax Holidays Does your State have a sales

tax holiday?

N/A N/A

Retail Sales Tax Holidays School Art Supply

N/A N/A

Retail Sales Tax Holidays School Computer Supply

N/A N/A

Retail Sales Tax Holidays School Instructional Material

N/A N/A

Retail Sales Tax Holidays School Supply

N/A N/A

Retail Sales Tax Holidays Specific Disaster PreparednessSupply - Disaster preparednessfastening supply

N/A N/A

Retail Sales Tax Holidays Specific Disaster PreparednessSupply - Disaster preparednessfood-related supply

N/A N/A

Retail Sales Tax Holidays Specific Disaster PreparednessSupply - Disaster preparednessgeneral supply

N/A N/A

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSRetail Sales Tax Holidays Specific Disaster Preparedness

Supply - Disaster preparednesssafety supply

N/A N/A

Retail Sales Tax Holidays Specific energy star qualifiedproducts or energy starqualified classifications

N/A N/A

Retail State, Local and TribalTaxes

State and local taxes on a retailsale that are imposed on theseller if the state statuteauthorizing or imposing the taxprovides that the seller may,but is not required, to collectsuch tax from the consumer.The tax must be separatelystated on the i


NRS 360B.480. NRS 372.025

Retail State, Local and TribalTaxes

Tribal taxes on a retail sale thatare imposed on the seller if theTribal law authorizing orimposing the tax provides thatthe seller may, but is notrequired, to collect such taxfrom the consumer.


NRS 360B.480. NRS 372.025

Telecommunications

Telecommunications(Indicate how theoptions are treated inyou

Coin-Operated TelephoneService

Exempt N/A

Telecommunications


International 800 Service

Exempt N/A

Telecommunications


International 900 Service

Exempt N/A

Telecommunications


International Fixed WirelessService

Exempt N/A

INDUSTRY UTM CATEGORY UTM ITEM UTM IMAGE UTM ANSWER UTM COMMENTS UTM CITATIONSTelecommunications


International Mobile WirelessService

Exempt N/A

Telecommunications


International Prepaid CallingService

Exempt N/A

Telecommunications


International Prepaid WirelessCalling Service

Exempt N/A

Telecommunications


International PrivateCommunications Service

Exempt N/A

Telecommunications


International ResidentialTelecommunications Service

Exempt N/A

Telecommunications


InternationalTelecommunications Service

Exempt N/A

Telecommunications


Interstate 800 Service

Exempt N/A

Telecommunications


Interstate 900 Service

Exempt N/A

Telecommunications


Interstate Fixed WirelessService

Exempt N/A

Telecommunications


Interstate Mobile WirelessService

Exempt N/A



Interstate Prepaid CallingService

Exempt N/A

Telecommunications


Interstate Prepaid WirelessCalling Service

Exempt N/A

Telecommunications


Interstate PrivateCommunications Service

Exempt N/A

Telecommunications


Interstate ResidentialTelecommunications Service

Exempt N/A

Telecommunications


Interstate TelecommunicationsService

Exempt N/A

Telecommunications


Intrastate 800 Service

Exempt N/A

Telecommunications


Intrastate 900 Service

Exempt N/A

Telecommunications


Intrastate Fixed WirelessService

Exempt N/A

Telecommunications


Intrastate Mobile WirelessService

Exempt N/A

Telecommunications


Intrastate Prepaid CallingService

Exempt N/A



Intrastate Prepaid WirelessCalling Service

Exempt N/A

Telecommunications


Intrastate PrivateCommunications Service

Exempt N/A

Telecommunications


Intrastate ResidentialTelecommunications Service

Exempt N/A

Telecommunications


Intrastate TelecommunicationsService

Exempt N/A

Telecommunications


Local Services as defined bythis state

Exempt N/A

Telecommunications


Paging service

Exempt N/A

Telecommunications


Pay Telephone Service

Exempt N/A

Telecommunications

Telecommunicationsand Related Products

Ancillary Services

Exempt Ancillary Services

Telecommunications


Ancillary Services -Conference bridging service

Exempt Ancillary Services N/A



Ancillary Services - DetailedTelecommunications BillingService


Telecommunications


Ancillary Services - DirectoryAssistance


Telecommunications


Ancillary Services - VerticalService


Telecommunications


Ancillary Services - Voice MailService


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Nevada Uniform Tax Matrix - ttrus.com

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Transcript of Nevada Uniform Tax Matrix - ttrus.com