Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
APPLICATION OF TAX
Section 372.260 - Hospitals
Current through December 12, 2024
1. A hospital which is maintained and operated by an organization which is exempt pursuant to section 50 of chapter 397, Statutes of Nevada 1955, (NRS 372.325), is:
2. All other hospitals, including nonprofit and private hospitals, shall pay either the sales tax on purchases of tangible personal property or the use tax on storing, using or consuming tangible personal property in Nevada, in accordance with the nature of the transaction. These hospitals must collect the sales tax on tangible personal property which they furnish to inpatients in connection with the rendition of hospital services. The tax will be measured:
3. Cafes, restaurants, gift shops, and similar facilities which are operated by any type of hospital, are the retailers of the tangible personal property which they sell. The hospital, concessionaire, or other owner of the facility must report the sales, collect the sales tax from the patrons, and pay the sales tax to the State. This type of transaction is not considered to be within the scope of the primary function of a charitable hospital.
Tax Comm'n, Combined Sales and Use Tax Ruling No. 62, eff. 3-1-68
NRS 360.090, 372.325, 372.725