Section 374.7286 - [Effective 6/30/2031] Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members1. A person who wishes to claim an exemption pursuant to NRS 374.7285 must file an application with the Department to obtain a letter of exemption. The application must be on a form and contain such information as is required by the Department.2. If the Department determines that a person is eligible for the exemption provided pursuant to NRS 374.7285, the Department shall issue a letter of exemption to the person. A letter of exemption issued to a member of the Nevada National Guard described in subsection 1 of NRS 374.7285 or a relative of a member described in subsection 2 of NRS 374.7285 expires on the date which the person no longer meets the qualifications for eligibility. A retailer who makes a retail sale of tangible personal property to a member of the Nevada National Guard described in subsection 4 of NRS 374.7285 or a relative of a member described in subsection 5 of NRS 374.7285 shall collect the tax imposed by this chapter.3. To claim an exemption pursuant to subsection 1, 2 or 3 of NRS 374.7285, for the sale of tangible personal property to such a person:(a) The person must provide a copy of the letter of exemption to the retailer from whom the person purchases the property; and(b) The retailer must retain and present upon request a copy of the letter of exemption to the Department.4. To claim an exemption pursuant to subsection 4 or 5 of NRS 374.7285, as applicable, for the sale of tangible personal property to such a person, not later than 30 calendar days after the date of the sale, the person must submit to the Department: (a) A request for a refund of the tax paid by the person upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 374.7285, as applicable;(b) A copy of the letter of exemption issued to the person; and(c) A copy of the receipt which was provided to the person by the retailer from whom the person purchased the property and which indicates that the person to whom the letter of exemption was issued paid tax upon a sale of tangible personal property that was exempt from tax pursuant to subsection 4 or 5 of NRS 374.7285, as applicable. The Department shall issue a refund to a person who submits the information required by this subsection within the period established by this subsection.5. The Department shall adopt such regulations as are necessary to carry out the provisions of this section.Added to NRS by 2005, 2450; A 2015, 3931; 2021, 2085, effective July 1, 2031Amended by 2023, Ch. 8,§2, eff. 7/1/2023.Amended by 2021, Ch. 351,§4, eff. 7/1/2021, exp. 6/30/2031.Amended by 2015, Ch. 547,§8, eff. 7/1/2015.Added to NRS by 2005, 2450This section is set out more than once due to postponed, multiple, or conflicting amendments.