Multistate Tax Commission/Association of Fund-Raising Distributors & Suppliers   Nevada

Agency:  Nevada Department of Taxation

Contact Person:  Jackie Baily

Tel. No.:  (775) 687-4820

Fax No.:  (775) 687-5981

E-mail:  jbaily@govmail.state.nv.us

  1. If your State exempts fundraising sales by certain groups from sales or use taxes, please indicate which of the following are exempt in your State.

    Only those groups who hold a valid Nevada exemption for religious, charitable and educational organizations are exempt for fundraising purposes. The sale must be on behalf of the organization, with purchases of the goods being made by the organization.

    1a Are local sales and use taxes in your State applied to these groups in the same manner as State sales and use taxes are applied to these groups?

    Yes

    1b Please set forth any comments including a list of groups not listed above whose fundraising activities are exempt from sales and use taxation in your State.

    2.  

  2. If your State exempts fundraising sales of certain products from sales and use tax, please indicate which of the following products are exempt.

    Candies and Confections - Exempt

    Cookies and Other Baked Goods - Exempt

    Cheese Products - Exempt

    Meat Products - Exempt

    Nuts, popcorn and other snack food - Exempt

    Other edible items (please identify) - Exempt

    Magazine subscriptions - Not Exempt

    Paper products (e.g., calendars, cards

    stationery, books, gift wrap) - Not Exempt

    Decorative tins, baskets, other containers - Not Exempt

    Decorative novelties (mugs, ornaments) - Not Exempt

    Sundry items (please specify item below) - Not Exempt

    Clothing and accessories - Not Exempt

    Jewelry - Not Exempt

    Plant and seeds - Not Exempt

    Other hard good items - Not Exempt

    2a Are local sales and use taxes in your State applied to these products in the same manner as State sales and use taxes are applied to these products?

    Yes

    2b Please set forth any comments including a list of products not listed above that are exempt from sales and use taxation for fundraising purposes in your State.

    3.  

  3. If some or all fundraising groups or products qualify for exemption from sales and use tax in your State, please indicate any exceptions to or limitations on such exemptions. (Check all that apply and specify the limitation.)

    4.  

  4. If some or all fundraising groups qualify for exemption from sales and use tax in your State, please set forth the procedure through which a group may establish its qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    Apply for Nevada exemption as a religious, charitable or educational organization.

    5.  

  5. If some or all fundraising products qualify for exemption from sales and use tax in your State, please set forth the procedure for establishing a product's qualification for the exemption. Attach relevant statutes, regulations, procedures, etc.

    There is no special exemption of a product granted for fundraising groups. Exemption of products is based on statute.

    6.  

  6. In instances where a fundraising product or group is not exempt from sales or use tax, please indicate who bears the responsibility for collecting and remitting the tax.

    The fundraising group (e.g., school, PTA, church)

    7.  

  7. In instances where a fundraising product or group is not exempt from sales or use tax, what is the basis for calculating the sales/use tax?

    Price paid by consumer to fundraising group

    8.  

  8. Provide any additional information regarding the sales and use tax treatment of fundraising transactions and/or groups in your State. Also set forth any statements, disclosures, disclaimers, etc.,to be provided as part of the clearinghouse regarding your state's practices and procedures. Attach additional sheets if necessary.