Nev. Rev. Stat. § 374A.010
Imposition of tax in certain counties; rate of tax
Nevada · Nevada Revised Statutes Chapter 374A — Local Tax for Extraordinary Maintenance, Repair or Improvement of School Facilities · Status: effective
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- Citation
- Nev. Rev. Stat. § 374A.010, Imposition of tax in certain counties; rate of tax, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2108121
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Full text
1. A tax is hereby imposed on all retailers within a county in which:
(a) The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.100;
(b) The board of trustees of a county school district has applied for a grant from the Fund to Assist School Districts in Financing Capital Improvements pursuant to NRS 387.3335; and
(c) The State Board of Examiners has approved the application by the board of trustees.
2. The rate of the tax imposed by subsection 1 is the difference between:
(a) The rate of tax that the board of county commissioners of the county has imposed pursuant to NRS 377B.100; and
(b) The maximum rate of tax that the board of county commissioners of the county is authorized to impose pursuant to NRS 377B.100,
Ê but in no event may the rate imposed by subsection 1 exceed one-eighth of 1 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed, in the county.