Links to NRS & NAC

The Nevada State Legislature’s website holds all current Nevada Revised Statutes (NRS) and Nevada Administrative Codes (NAC). The Department of Taxation operates based on the following NRS and NAC. To go to the Legislative homepage click here.  Otherwise, the links below will take you directly to the applicable NRS or NAC.

Tax Type

Applicable NRS/NAC
Sales & Use Tax NRS 360
  NAC 360
  NRS 360B
  NRS 372
  NAC 372
Modified Business Tax NRS 360
  NAC 360
  NRS 363A
  NAC 363A
  NRS 363B
  NAC 363B
Bank Excise Tax NRS 363A.120
Live Entertainment Tax NRS 368A
Intoxicating Liquor Licenses and Taxes NRS 369
Tobacco Licenses and Taxes NRS 370
Tire Tax NRS 444A.090
Short Term Auto Lease Fee NRS 482.313
Property Tax NRS 361
  NAC 361
Real Property Transfers Tax NRS 375
  NAC 375
Taxes on Agricultural Real Property & Open Space NRS 361A
  NAC 361A
Taxes on Patented Mines and Proceeds of Minerals NRS 362
  NAC 362
Local Government Finance NRS 350
  NAC 350
  NRS 354
  NAC 354
  NRS 360
  NAC 360
  NRS 387
  NAC 387