These are exempted from the taxes imposed by this Chapter:
A. Constitutional and Statutory Exemptions:
1. The gross receipts from the sale of and the storage, use or other consumption in the County of tangible personal property, the gross receipts from the sale of which or the storage, use or other consumption of which the County is prohibited from taxing under the Constitution or laws of the United States or under the Constitution of this State. (1973 Code §4.28.010)
2. Proceeds of Mines: The gross receipts from the sale of and the storage, use or other consumption in the County of the proceeds of mines which are subject to taxes levied pursuant to chapter 362 of the NRS. (1973 Code §4.28.020)
3. Motor Vehicle Fuels: 1 The gross receipts from the sale and distribution of and the storage, use or other consumption in the County of any combustible gas, liquid or material of a kind used in an internal combustion or diesel engine for the generation of power to propel a motor vehicle on the highways. (1973 Code §4.28.030)
4. Animals; Agricultural Products: The gross receipts from sales of and the storage, use or other consumption of:
a. Any form of animal life of a kind, the products of which ordinarily constitute food for human consumption.
b. Feed for any form of animal life of a kind, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
c. Seeds and annual plants, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
d. Fertilizer to be applied to land, the products of which are to be used as food for human consumption or sold in the regular course of business. (1973 Code §4.28.040)
5. Meals and Food Products: The gross receipts from the sale of and the storage, use or other consumption in the County of meals and food products for human consumption served by public or private schools, school districts, student organizations and parent-teacher associations to the students or teachers of a school. (1973 Code §4.28.050)
6. Containers: The gross receipts from sales of and the storage, use or other consumption in the County of:
a. Nonreturnable containers, when sold without the contents to persons who place the contents in the container and sell the contents together with the container.
b. Containers, when sold with the contents if the sales price of the contents is not required to be included in the measure of the taxes imposed by this Chapter.
c. Returnable containers, when sold with the contents in connection with a retail sale of the contents or when resold for refilling.
As used in this subsection, the term "returnable containers" means containers of a kind customarily returned by the buyer of the contents for reuse. All other containers are "nonreturnable containers". (1973 Code §4.28.060)
7. Gas, Electricity and Water: The gross receipts from the sales, furnishing or service of and the storage, use or other consumption in the County of gas, electricity and water when delivered to consumers through mains, lines or pipes. (1973 Code §4.28.070)
8. Domestic Fuels: The gross receipts from the sale, furnishing or service of and the storage, use or other consumption in the County of any matter used to produce domestic heat by burning including, without limitation, wood, coal, petroleum and gas. (1973 Code §4.28.080)
9. Public Works Contracts: The gross receipts from the sale of and the storage, use or other consumption in the County of tangible personal property used for the performance of a contract on public works executed prior to January 1, 1971. (1973 Code §4.28.090)
10. Contracts Executed Prior to January 1, 1971: The gross receipts from the sale of and the storage, use or other consumption in the County of tangible personal property used for the performance of a written contract entered into prior to January 1, 1971. (1973 Code §4.28.100)
11. Newspapers and Periodicals: The gross receipts from the sale of and the storage, use or other consumption in the County of tangible personal property which becomes an ingredient or component part of any newspaper or periodical regularly issued at average intervals, not exceeding three (3) months, and any such newspaper or periodical. (1973 Code §4.28.110)
12. Occasional Sales: The gross receipts from occasional sales of tangible personal property and the storage, use or other consumption in the County of tangible personal property, the transfer of which to the purchaser is an occasional sale. (1973 Code §4.28.120)
B. There are exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property:
1. Government; Religious and Charitable Institutions to:
a. The United States, its unincorporated agencies and instrumentalities.
b. Any incorporated agency or instrumentality of the United States wholly owned by the United States or by a corporation wholly owned by the United States.
c. The State, its unincorporated agencies and instrumentalities.
d. Any county, city, district or other political subdivision of the State.
e. Any organization created for religious, charitable or eleemosynary purposes; provided, that no part of the net earnings of any such organization inures to the benefit of any private shareholder or individual. (1973 Code §4.28.130)
2. Sales to Common Carriers: To a common carrier, shipped by the seller via the purchasing carrier under a bill of lading, whether the freight is paid in advance or the shipment is made and freight charges collected, to a point outside the County, and the property is actually transported to the out-of-County destination for use by the carrier in the conduct of its business as a common carrier. (1973 Code §4.28.140)
3. Property Shipped Outside County: Which is shipped to a point outside the County pursuant to the contract of sale by delivery by the vendor to such point by means of:
a. Facilities operated by the vendor;
b. Delivery by the vendor to a carrier for shipment to a consignee at such point; or
c. Delivery by the vendor to a customs broker or forwarding agent for shipment outside the County. (1973 Code §4.28.150)
C. The storage, use or other consumption in the County of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax. (1973 Code §4.28.170)
D. Notwithstanding any other provision of law, the tax imposed under this Chapter shall apply to the gross receipts from the sale of any tangible personal property to contractors purchasing such property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, not including, however, contractors qualified to issue and who do issue resale certificates to vendors for tangible personal property for subsequent incorporation into real property outside the County in the performance of a contract to improve the out-of-County realty. (1973 Code §4.28.160)
E. If a purchaser certifies in writing to a seller that the property purchased will be used in a manner or for a purpose entitling the seller to regard the gross receipts from the sale as exempted by this Chapter from the computation of the amount of the sales tax and uses the property in some other manner or for some other purpose, the purchaser shall be liable for payment of sales tax as if he were a retailer making a retail sale of the property at the time of such use, and the cost of the property to him shall be deemed the gross receipts from such retail sale. (1973 Code §4.28.180)
Notes
| 1 | 1. See Chapter 3 of this Title for fuel tax. |