Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
EXEMPTIONS
Section 372.701 - Church, synagogue or other place of religious worship" construed
Universal Citation: NV Admin Code 372.701
Current through February 27, 2024
" The Department will construe the term "church, synagogue or other place of religious worship" as used in paragraph (b) of subsection 2 of NRS 372.3261 to mean a place which:
1. Is properly zoned for religious worship; and
2. Has unrestricted public access on scheduled days of worship.
Added to NAC by Tax Comm'n by R181-99, eff. 5-16-2000
NRS 360.090, 372.3261, 372.725
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