Completed By: TTR
Email Address: [email protected]
Phone Number: 866.578.8193
Published: August 15th, 2016
INDUSTRY
UTM CATEGORY
NEVADA
UNIFORM TAX MATRIX
UTM ITEM
UTM IMAGE
UTM ANSWER
All
State Procedure
Name of Transaction Tax and
General Application
Taxable
All
General Merchandise
Sales of Tangible Personal
Property
Taxable
All
Sales Price
Charges by the Seller for Any
Services Necessary to
Complete the Sale Other than
Delivery and Installation
Included in Sales
Price
UTM COMMENTS
UTM CITATIONS
Nevada imposes a tax on the privilege of
Nev. Rev. Stat. sec. 372.105, 372.185.
selling tangible personal property at retail in
the state. This tax is referred to as a "sales
tax." In addition to the sales tax, Nevada
imposes an excise tax on the storage, use, or
consumption of tangible personal property.
This tax is referred to as a "use tax." Only one
tax will apply to a particular item in Nevada;
both sales and use tax will not be paid on the
same piece of tangible personal property.
Nev. Rev. Stat. sec. 372.105.
NRS 360B.480, NRS 372.065.
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TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
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UTM COMMENTS
UTM CITATIONS
All
Sales Price
Installation Charges
Excluded from
Sales Price
NRS 360B.480, NRS 372.065
All
Sales Price
Value of trade-in
N/A
NRS 360B.480, NRS 372.065.
All
Delivery Charges
Handling, Crating, Packing,
Preparation for Mailing or
Delivery, and Similar Charges
Included in Sales
Price
NRS 360B.425, NRS 360B.480, NAC
372.101.
All
Delivery Charges
Transportation, Shipping,
Postage, and Similar Charges
Excluded from
Sales Price
NRS 360B.425, NRS 360B.480, NAC
372.101.
All
Resale Certificates
Resale Certificates: GENERAL
INFORMATION
See Comments
All
Resale Certificates
Is there a required renewal
period for resale certificates?
No
All
Resale Certificates
Does the resale certificate have
to be executed on or before the
sale was made in order for the
sale to be exempt from tax?
See Comments
In Nevada, for a purchase of tangible personal Nev. Rev. Stat. Ann. sec. 372.050; Nev.
property or services to be nontaxable as a
Admin. Code sec. 372.730.
result of intent to resell, the purchaser must
provide the seller with a resale certificate. The
resale certificate transfers liability of sales and
use tax to the purchaser.
Nev. Admin. Code 372.730; Nev. Tax
Notes No. 156 (Dept. of Taxn. Oct.
2006).
Nevada does not require the certificate to be
executed prior to the sale. However, Indiana
does require the certificate to be obtained
within 90 days of the sale. If an incomplete
certificate is obtained, then the seller has 120
days to obtain the certificate - following an
inquiry from the state.
Nev. Admin. Code 372.730; Nev. Tax
Notes No. 156 (Dept. of Taxn. Oct.
2006).
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
All
Resale Certificates
Is there a state specific resale
certificate?
See Comments
All
Resale Certificates
Yes
All
Resale Certificates
Will the state accept a blanket
or generic resale certificate
(e.g. Multistate Tax
Commission Resale
Certificate)?
Does the state require a SSTP
certificate?
All
Services
General Treatment of Services
Exempt
All
Services
Services Required to Complete
a Sale of Tangible Personal
Property (Other than Delivery
or Installation)
Taxable
UTM COMMENTS
UTM CITATIONS
"Nevada provides the following general form: Nev. Rev. Stat. Ann. sec. 372.050; Nev.
I hereby certify that I hold valid seller's permit Admin. Code sec. 372.730.
number............. issued pursuant to chapters
372, 374 and 377 of the Nevada Revised
Statutes; that I am engaged in the business of
selling...........; and that thetangible personal
property described in the second paragraph of
this certificate, which I purchase
from:........................., will be resold by me in
the form of tangible personal property. I
further certify that in the event any of the
property is used for any purpose other than
retention, demonstration or display while I am
holding it for sale in the regular course of
business, it is understood that I am required
by chapters 372, 374 and 377 of the Nevada
Revised Statutes to report it and pay the tax
measured by the purchase price of the
property.Description of the property to be pur
chased:..............................................................
..............Purchaser............................................
............Address.................................................
.........Dated:........at..............."
Nev. Admin. Code 372.730; Nev. Tax
Notes No. 156 (Dept. of Taxn. Oct.
2006).
Nev. Rev. Stat. Ann. sec. 372.050; Nev.
Admin. Code sec. 372.730.
No
Services are not generally subject to tax.
Services that are taxable are specifically
identified as taxable. Therefore, services not
specifically identified as taxable are not
taxable.
Nev. Rev. Stat. sec. 372.105.
Nev. Rev. Stat. sec. 372.025; Nev. Rev.
Stat. sec. 372.060; Nev. Rev. Stat. sec.
372.065(1)(b); Nev. Rev. Stat. sec.
372.085; Nev. Rev. Stat. sec. 372.105
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
All
Services
Advertising Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060; Nev. Admin. Code secs.
372.130, 372.660 & 372.227.
All
Services
Advertising Services - Online
Advertising
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060; Nev. Admin. Code secs.
372.130, 372.660 & 372.227.
All
Services
Barber and Beauty Shops
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060; Nev. Admin. Code sec.
372.140.
All
Services
Butchering and Meat
Processing Services
Taxable
Nev. Rev. Stat. sec. 372.065.3(a); Nev.
Admin. Code sec. 372.380.
All
Services
Car Detailing Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Car Washing Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Car Waxing Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Catering Services
Taxable
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060; Nevada Tax Notes No. 179
(July 2012); Nevada Tax Notes No. 140
(Oct. 1, 2002).
All
Services
Cooking and Food Preparation
Services
Taxable
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
All
Services
Dance Lessons
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Daycare and Babysitting
Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Dry Cleaning Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Fur Repair
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060; Nev. Admin. Code sec.
372.240.
All
Services
Interior Design Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Janitorial Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Kennel Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
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UTM ANSWER
UTM COMMENTS
UTM CITATIONS
All
Services
Landscaping Services
Exempt
Nev. Rev. Stat. sec. 372.105.
All
Services
Lawn Care Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Limousine Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Moving Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Pet Grooming Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Pool Cleaning Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Professional Services
Exempt
Nev. Rev. Stat. Ann. sec. 372.105,
372.050, 372.060 & 372.025.
All
Services
Tanning Salon Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
All
Services
Tattoo Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Towing Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Tree Trimming Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Services
Web Design Services
Exempt
Nev. Admin. Code 372.227(3) (2009).
All
Services
Window Cleaning Services
Exempt
Nev. Rev. Stat. Ann. secs. 372.105 &
372.060.
All
Cable Related Services Basic Cable Services
Exempt
Nev. Rev. Stat. Ann. sec. 372.734.
All
Cable Related Services Pay Per View
Exempt
Nev. Rev. Stat. Ann. sec. 372.734.
Retail
Clothing and Related
Products
Taxable
NRS 360B.485, NRS 372.085, NRS
372.105, NRS 372.185.
Clothing
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
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UTM COMMENTS
UTM CITATIONS
Retail
Sales Tax Holidays
Clothing - Sales Tax Holiday
N/A
N/A
Retail
Clothing and Related
Products
Clothing - Essential clothing
priced below a state specific
threshold
Taxable
N/A
Retail
Clothing and Related
Products
Clothing - Fur clothing
Taxable
N/A
Retail
Clothing and Related
Products
Clothing Accessories or
Equipment
Taxable
NRS 360B.485, NRS 372.085, NRS
372.105, NRS 372.185.
Retail
Clothing and Related
Products
Protective Equipment
Taxable
NRS 360B.485, NRS 372.085, NRS
372.105, NRS 372.185.
Retail
Clothing and Related
Products
Sport or Recreational
Equipment
Taxable
NRS 360B.485, NRS 372.085, NRS
372.105, NRS 372.185.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Retail
Computer Related
Products
Computer
Taxable
NRS 360B.410, 360B.485, NRS
372.085, NRS 372.105, NRS 372.185.
Retail
Computer Related
Products
Non-prewritten (custom)
computer software
Exempt
NAC 372.875
Retail
Computer Related
Products
Non-prewritten (custom)
computer software delivered
electronically
Exempt
NAC 372.875
Retail
Computer Related
Products
Non-prewritten (custom)
computer software delivered
via load and leave
Exempt
NAC 372.875
Retail
Computer Related
Products
Prewritten Computer Software
Taxable
NRS 360B.470, NAC 372.880
Retail
Computer Related
Products
Prewritten Computer Software
Delivered Electronically
Exempt
NRS 360B.420, NRS 360B.470, NAC
372.880
Retail
Computer Related
Products
Prewritten Computer Software
Delivered Via Load and Leave
Exempt
NRS 360B.470, NAC 372.023, NAC
372.880
Grocery
Food and food
products
Bakery Items Sold without
Eating Utensils Provided by the
Seller, Including Bread, Rolls,
Buns, Biscuits, Bagels,
Croissants, Pastries, Donuts,
Danish, Cakes, Tortes, Pies,
tarts, Muffins, Bars, Cookies,
Tortillas
Excluded from
Prepared Food
NRS 360B.460, NRS 372.284, NRS
372.289, NAC 372.605
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Grocery
Food and food
products
Bottled water
Exempt
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
Grocery
Food and food
products
Candy
Exempt
Grocery
Food and food
products
Dietary Supplements
Taxable
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
Grocery
Food and food
products
Food and food ingredients
excluding alcoholic beverages
and tobacco
Exempt
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
Grocery
Food and food
products
Food Sold Through Vending
Machines
Exempt
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
Grocery
Food and food
products
Food Sold without Eating
Utensils Provided by the Seller
in an Unheated State by Weight
or Volume as a Single Item
Excluded from
Prepared Food
NRS 360B.460, NRS 372.284, NRS
372.289, NAC 372.605
Grocery
Food and food
products
Excluded from
Prepared Food
NRS 360B.460, NRS 372.284, NRS
372.289, NAC 372.605
Grocery
Food and food
products
Food Sold without Eating
Utensils Provided by the Seller
Whose Primary NAICS
Classification is Manufacturing
in Sector 311, except Subsector
3118 (Bakeries)
Prepared Food
Taxable
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
Taxable if prepared for immediate
consumption
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Grocery
Food and food
products
Soft Drinks
Exempt
Taxable if prepared for immediate
consumption
NRS 360B.430, NRS 360B.445, NRS
360B.495, NRS 372.284, NRS
372.2841
Advertising Direct Mail
Delivery Charges
Handling, Crating, Packing,
Preparation for Mailing or
Delivery, and Similar Charges
for Direct Mail
Included in Sales
Price
Delivery Charges for direct mail. The
following charges are included in the
definition of sales price unless your state
excludes them from sales price when such
charges are separately stated on the bill to the
purchaser. For responses below assume the
charges are separately stated on the bill to the
purchaser.
NRS 360B.425, NRS 360B.480, NAC
372.101.
Advertising Direct Mail
Delivery Charges
Postage for Direct Mail
Excluded from
Sales Price
NRS 360B.425, NRS 360B.480, NAC
372.101.
Advertising Direct Mail
Delivery Charges
Transportation, shipping, and
similar charges for Direct Mail
Excluded from
Sales Price
NRS 360B.425, NRS 360B.480, NAC
372.101.
Technology
Digital Goods
Digital Products - Definition
Defined
In Nevada, "specified digital products"
Nev. Rev. Stat. Ann. sec. 360B.483;
include the defined terms: digital audio visual Streamlined Sales and Use Tax
works, digital audio works, and digital books. Agreement, amended through
December 13, 2010.
Technology
Digital Goods
Digital audio works Definition
Defined
In Nevada, "digital audio works" are defined
as "works that result from the fixation of a
series of musical, spoken, or other sounds,
including ringtones."
Nev. Rev. Stat. Ann. sec. 360B.483;
Streamlined Sales and Use Tax
Agreement, amended through
December 13, 2010.
Technology
Digital Goods
Digital audio visual works Definition
Defined
Nev. Rev. Stat. Ann. sec. 360B.483;
Streamlined Sales and Use Tax
Agreement, amended through
December 13, 2010.
Technology
Digital Goods
Digital Books - Definition
Defined
In Nevada, "digital audio visual works" are
defined as "a series of related images which,
when shown in succession, impart an
impression of motion, together with
accompanying sounds, if any."
In Nevada, "digital books" are defined as
"works that are generally recognized in the
ordinary and usual sense as 'books.'"
Nev. Rev. Stat. Ann. sec. 360B.483;
Streamlined Sales and Use Tax
Agreement, amended through
December 13, 2010.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio visual works sold
to an end user with rights for
permanent use
Exempt
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio visual works sold
to users other than the end user.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio visual works sold
with rights of use conditioned
on continued payment.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio visual works sold
with rights of use less than
permanent use.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio works sold to an
end user with rights for
permanent use
Exempt
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio works sold to
users other than the end user.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio works sold with
rights of use conditioned on
continued payments.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital audio works sold with
rights of use less than
permanent.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital books sold to an end
user with rights for permanent
use
Exempt
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Technology
Digital products-excl
telecom & ancillary
services and software
Digital books sold to users
other than the end user.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital books sold with rights
of use conditioned on
continued payments.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Digital books sold with rights
of use less than permanent.
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
No
NRS 360B.420, NRS 372.085, NRS
372.105, NRS 372.185, NRS 372.815
Technology
Digital products-excl
telecom & ancillary
services and software
Does your state treat
subscriptions to products
"transferred electronically"
differently than a nonsubscription purchase of such
product?
Newspapers - Electronically
Delivered
Exempt
Healthcare
Health-care products
Drugs for Animal Use to
Veterinary Hospitals and Other
Animal Medical Facilities
Taxable
Drugs for animal use
Nev. Rev. Stat. sec. 360B.095; Nev.
Rev. Stat. sec. 372.085; Nev. Rev. Stat.
sec. 372.105; Nev. Streamlined Sales
Tax Governing Bd. sec. 328 Taxability
Matrix (Dept. of Taxn. Aug. 1, 2013).
NRS 372.105
Healthcare
Health-care products
Prescription Drugs for Animal
Use to Hospitals and Other
Animal Medical Facilities
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Drugs for Animal Use With a
Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Drugs for Animal Use Without
a Prescription
Taxable
Drugs for animal use
NRS 372.105
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Over-the-Counter Drugs for
Animal Use With a
Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Over-the-Counter Drugs for
Animal Use Without a
Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Free Samples of Drugs for
Animal Use
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Free Samples of Prescription
Drugs for Animal Use
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Drugs for human use to
hospitals
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Drugs for human use to other
medical facilities
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Prescription drugs for human
use to hospitals
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Prescription drugs for human
use to other medical facilities
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Drugs for Human Use With a
Prescription
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 374.110,
NRS 372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Drugs for Human Use Without
a Prescription
Taxable
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 374.110,
NRS 372.283.
Healthcare
Health-care products
Over-the-Counter Drugs for
Human Use With a Prescription
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Over-the-Counter Drugs for
Human Use Without a
Prescription
Taxable
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Free Samples of Drugs for
Human Use
Taxable
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Free Samples of Prescription
Drugs for Human Use
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Insulin for Animal Use With a
Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Insulin for Animal Use Without
a Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Insulin for Human Use With a
Prescription
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Insulin for Human Use Without
a Prescription
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 374.110,
NRS 372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Medical Oxygen for Animal
Use With a Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Medical Oxygen for Animal
Use Without a Prescription
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Medical Oxygen for Human
Use With a Prescription
Exempt
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Medical Oxygen for Human
Use Without a Prescription
Taxable
Drugs for human use
NRS 360B.435, NRS 360B.455, NRS
360B.465, NRS 372.105, NRS 372.185,
NRS 372.283, NAC 372.019
Healthcare
Health-care products
Grooming and Hygiene
Products for Animal Use
Taxable
Drugs for animal use
NRS 372.105
Healthcare
Health-care products
Durable Medical Equipment for
Home Use with a Prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Durable medical equipment for
home use with a prescription
paid for by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable medical equipment for
home use with a prescription
paid for by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable medical equipment for
home use with a prescription
reimbursed by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable medical equipment for
home use with a prescription
reimbursed by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable Medical Equipment for
Home Use without a
Prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Durable medical equipment,
not for home use, with a
prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105
Healthcare
Health-care products
Durable medical equipment,
not for home use, with a
prescription paid for by
Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable medical equipment,
not for home use, with a
prescription paid for by
Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable medical equipment,
not for home use, with a
prescription reimbursed by
Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Durable medical equipment,
not for home use, with a
prescription reimbursed by
Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Durable medical equipment,
not for home use, without a
prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105
Healthcare
Health-care products
Repair and replacement parts
for durable medical equipment
which are for single patient use
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Enteral Feeding Systems for
Home Use With a Prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems for
home use with a prescription
paid for by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems for
home use with a prescription
paid for by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems for
home use with a prescription
reimbursed by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems for
home use with a prescription
reimbursed by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Enteral Feeding Systems for
Home Use Without a
Prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems, not for
home use, with a prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Enteral feeding systems, not for
home use, with a prescription
paid for by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems, not for
home use, with a prescription
paid for by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems, not for
home use, with a prescription
reimbursed by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems, not for
home use, with a prescription
reimbursed by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Enteral feeding systems, not for
home use, without a
prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Kidney Dialysis Equipment for
Home Use With a Prescription
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment for
home use with a prescription
paid for by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment for
home use with a prescription
paid for by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment for
home use with a prescription
reimbursed by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment for
home use with a prescription
reimbursed by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney Dialysis Equipment for
Home Use Without a
Prescription
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment, not
for home use, with a
prescription
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment, not
for home use, with a
prescription paid for by
Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Kidney dialysis equipment, not
for home use, with a
prescription paid for by
Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment, not
for home use, with a
prescription reimbursed by
Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment, not
for home use, with a
prescription reimbursed by
Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Kidney dialysis equipment, not
for home use, without a
prescription
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283.
Healthcare
Health-care products
Oxygen Delivery Equipment
for Home Use with a
Prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Oxygen delivery equipment for
home use with a prescription
paid for by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Oxygen delivery equipment for
home use with a prescription
paid for by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Oxygen delivery equipment for
home use with a prescription
reimbursed by Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Oxygen delivery equipment for
home use with a prescription
reimbursed by Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Oxygen Delivery Equipment
for Home Use without a
Prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Oxygen delivery equipment,
not for home use, with a
prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Oxygen delivery equipment,
not for home use, with a
prescription paid for by
Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Oxygen delivery equipment,
not for home use, with a
prescription paid for by
Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Oxygen delivery equipment,
not for home use, with a
prescription reimbursed by
Medicaid
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Oxygen delivery equipment,
not for home use, with a
prescription reimbursed by
Medicare
Exempt
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Oxygen delivery equipment,
not for home use, without a
prescription
Taxable
Durable medical equipment (indicate how the
options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Mobility Enhancing Equipment
with a Prescription
Taxable
Mobility enhancing equipment (indicate how
the options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Mobility enhancing equipment
with a prescription paid for by
Medicaid
Exempt
Mobility enhancing equipment (indicate how
the options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Mobility enhancing equipment
with a prescription paid for by
Medicare
Exempt
Mobility enhancing equipment (indicate how
the options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Mobility enhancing equipment
with a prescription reimbursed
by Medicaid
Taxable
Mobility enhancing equipment (indicate how
the options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Mobility enhancing equipment
with a prescription reimbursed
by Medicare
Taxable
Mobility enhancing equipment (indicate how
the options are treated in your state)
NRS 372.325, NRS 372.7285, NAC
372.020, NAC 372.698.
Healthcare
Health-care products
Mobility Enhancing Equipment
without a Prescription
Taxable
Mobility enhancing equipment (indicate how
the options are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Prosthetic Devices with a
Prescription
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283
Healthcare
Health-care products
Prosthetic devices with a
prescription paid for by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283
Healthcare
Health-care products
Prosthetic devices with a
prescription paid for by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283
Healthcare
Health-care products
Prosthetic devices with a
prescription reimbursed by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Prosthetic devices with a
prescription reimbursed by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283
Healthcare
Health-care products
Prosthetic Devices without a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Contact Lenses with a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Contact lenses with a
prescription paid for by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Contact lenses with a
prescription paid for by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Contact lenses with a
prescription reimbursed by
Medicaid
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Contact lenses with a
prescription reimbursed by
Medicare
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Contact Lenses without a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Corrective Eyeglasses with a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Corrective eyeglasses with a
prescription paid for by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Corrective eyeglasses with a
prescription paid for by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Corrective eyeglasses with a
prescription reimbursed by
Medicaid
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Corrective eyeglasses with a
prescription reimbursed by
Medicare
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Corrective Eyeglasses without
a Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Dental Prosthesis with a
Prescription
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Dental prosthesis with a
prescription paid for by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Dental prosthesis with a
prescription paid for by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Dental prosthesis with a
prescription reimbursed by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283, NAC 372.027
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Dental prosthesis with a
prescription reimbursed by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.283, NAC 372.027
Healthcare
Health-care products
Dental Prosthesis without a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Hearing Aids with a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
Healthcare
Health-care products
Hearing aids with a
prescription paid for by
Medicaid
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Hearing aids with a
prescription paid for by
Medicare
Exempt
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Hearing aids with a
prescription reimbursed by
Medicaid
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Hearing aids with a
prescription reimbursed by
Medicare
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.325, NRS 372.7285
Healthcare
Health-care products
Hearing Aids without a
Prescription
Taxable
Prosthetic devices (indicate how the options
are treated in your state)
NRS 372.105, NRS 372.185, NRS
372.283.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Healthcare
Health-care products
Implantable hardware – sold to
for-profit hospitals
Exempt
Nev. Rev. Stat. sec. 360B.475 (2010);
and sec. 372.283 (2010); and sec.
374.287 (2010); Nev. Admin. Code
372.027.
Healthcare
Health-care products
Skin graft products – sold to forprofit hospitals
Taxable
Nev. Rev. Stat. Ann. sec. 372.105 &
372.185; Nev. Admin. Code 372.260.
Healthcare
Health-care products
Hardware – sold to for-profit
hospitals
Taxable
Nev. Rev. Stat. sec. 372.105; and sec.
374.110 (2010); Nev. Admin. Code
372.260.
Healthcare
Health-care products
Hardware – electrical – sold to
for-profit hospitals
Taxable
Nev. Rev. Stat. sec. 372.105; and sec.
374.110 (2010); Nev. Admin. Code
372.260.
Healthcare
Health-care products
Hardware – FLD – sold to forprofit hospitals
Taxable
Nev. Rev. Stat. sec. 372.105; and sec.
374.110 (2010); Nev. Admin. Code
372.260.
Technology
Mandatory computer
software maintenance
contracts
Mandatory computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
Exempt
NAC 372.875
Technology
Mandatory computer
software maintenance
contracts
Exempt
NAC 372.875
Technology
Mandatory computer
software maintenance
contracts
Exempt
NAC 372.875
Technology
Mandatory computer
software maintenance
contracts
Mandatory computer software
maintenance contracts with
respect to non-prewritten
(custom) software which is
delivered electronically
Mandatory computer software
maintenance contracts with
respect to non-prewritten
(custom) software which is
delivered via load and leave
Mandatory computer software
maintenance contracts with
respect to prewritten computer
software
Taxable
NRS 360B.480, NRS 372.085, NAC
372.880
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
Technology
Mandatory computer
software maintenance
contracts
Technology
Mandatory computer
software maintenance
contracts
Technology
Mandatory computer
software maintenance
contracts
Technology
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Mandatory computer software
maintenance contracts with
respect to prewritten computer
software which is delivered
electronically
Mandatory computer software
maintenance contracts with
respect to prewritten computer
software which is delivered via
load and leave
Mandatory Software
Maintenance Agreement,
separately stated charges for
canned software updates
Exempt
NRS 360B.470, NAC 372.880
Exempt
NRS 360B.470, NAC 372.023, 372.880
Taxable and
Exempt
Nev. Rev. Stat. Ann. sec. 372.105,
360B.485, 360B.415 & 360B.470; Nev.
Admin. Code Reg. 372.880.
Mandatory computer
software maintenance
contracts
Mandatory Software
Maintenance Agreement,
separately stated charges for
services
Taxable and
Exempt
Nev. Rev. Stat. Ann. sec. 372.105,
360B.485, 360B.415 & 360B.470; Nev.
Admin. Code Reg. 372.880.
Technology
Optional computer
software maintenance
contracts
Exempt
NAC 372.875
Technology
Optional computer
software maintenance
contracts
Exempt
NAC 372.875
Technology
Optional computer
software maintenance
contracts
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
provide updates or upgrades
delivered via load and leave
and support services to the
software
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
that only provide support
services to the software
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
that only provide updates or
upgrades delivered
electronically with respect to
the software
Exempt
NRS 360B.420, NAC 372.875, NAC
372.880
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
UTM ITEM
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
that only provide updates or
upgrades delivered via load and
leave with respect to the
software
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
that only provide updates or
upgrades with respect to the
software
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
that provide updates or
upgrades and support services
to the software
Optional computer software
maintenance contracts with
respect to non-prewritten
(custom) computer software
that provide updates or
upgrades delivered
electronically and support
services to the software
Optional computer software
maintenance contracts with
respect to prewritten computer
software that only provide
support services to the software
Optional computer software
maintenance contracts with
respect to prewritten computer
software that only provide
updates or upgrades delivered
electronically with respect to
the software
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Exempt
NAC 372.023, NAC 372.875, NAC
372.880
Exempt
NAC 372.875
Exempt
NAC 372.875
Exempt
NAC 372.875
Exempt (100%)
NRS 360B.415, NRS 360B.470, NRS
360B.480, NAC 372.045, NAC 372.880
Exempt
NRS 360B.415, NRS 360B.420, NRS
360B.470, NAC 372.880
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Optional computer
software maintenance
contracts
Technology
Software Related
Services
Technology
Software Related
Services
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Optional computer software
maintenance contracts with
respect to prewritten computer
software that only provide
updates or upgrades delivered
via load and leave with respect
to the software
Optional computer software
maintenance contracts with
respect to prewritten computer
software that only provide
updates or upgrades with
respect to the software
Optional computer software
maintenance contracts with
respect to prewritten computer
software that provide updates
and upgrades delivered
electronically and support
services to the software
Optional computer software
maintenance contracts with
respect to prewritten computer
software that provide updates
and upgrades delivered via load
and leave and support services
to the software
Optional computer software
maintenance contracts with
respect to prewritten computer
software that provide updates
or upgrades and support
services to the software
Canned Software Installation or
Set-Up Fees (separately stated
on invoices)
Exempt
NRS 360B.415, NRS 360B.470, NAC
372.023, NAC 372.880
Taxable
NRS 360B.415, NRS 360B.470, NRS
372.105, NRS 372.185, NAC 372.880
Exempt (100%)
NRS 360B.415, NRS 360B.470, NRS
360B.480, NAC 372.045, NAC 372.880
Exempt (100%)
NRS 360B.415, NRS 360B.470, NRS
360B.480, NAC 372.045, NAC 372.880
Taxable (100%)
NRS 360B.415, NRS 360B.470, NRS
360B.480, NAC 372.045, NAC 372.880
Exempt
Nev. Rev. Stat. sec. 372.025 & sec.
372.065.
Custom Software Installation or
Set-Up Fees (separately stated
on invoices)
Exempt
Nev. Rev. Stat. sec. 372.025 & sec.
372.065.
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Technology
Software Related
Services
Customization of Canned
Software
Exempt
Nev. Admin. Code Reg. 372.885.
Technology
Software Related
Services
IT Services
Exempt
Nev. Rev. Stat. Ann. sec. 372.105 &
372.185 (2009).
Technology
Software Related
Services
Phone Support Services
Exempt
Nev. Rev. Stat. sec. 372.025 & sec.
372.065 (2009).
Retail
Sales Tax Holidays
All Disaster Preparedness
Supply
N/A
N/A
Retail
Sales Tax Holidays
All Energy star qualified
products
N/A
N/A
Retail
Sales Tax Holidays
Computers
N/A
N/A
Retail
Sales Tax Holidays
Does your State have a sales
tax holiday?
N/A
N/A
Retail
Sales Tax Holidays
School Art Supply
N/A
N/A
Retail
Sales Tax Holidays
School Computer Supply
N/A
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Retail
Sales Tax Holidays
School Instructional Material
N/A
N/A
Retail
Sales Tax Holidays
School Supply
N/A
N/A
Retail
Sales Tax Holidays
Specific Disaster Preparedness
Supply - Disaster preparedness
fastening supply
N/A
N/A
Retail
Sales Tax Holidays
Specific Disaster Preparedness
Supply - Disaster preparedness
food-related supply
N/A
N/A
Retail
Sales Tax Holidays
Specific Disaster Preparedness
Supply - Disaster preparedness
general supply
N/A
N/A
Retail
Sales Tax Holidays
Specific Disaster Preparedness
Supply - Disaster preparedness
safety supply
N/A
N/A
Retail
Sales Tax Holidays
Specific energy star qualified
products or energy star
qualified classifications
N/A
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
Retail
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
State, Local and Tribal State and local taxes on a retail
Taxes
sale that are imposed on the
seller if the state statute
authorizing or imposing the tax
provides that the seller may,
but is not required, to collect
such tax from the consumer.
The tax must be separately
stated on the i
Retail
State, Local and Tribal Tribal taxes on a retail sale that
Taxes
are imposed on the seller if the
Tribal law authorizing or
imposing the tax provides that
the seller may, but is not
required, to collect such tax
from the consumer.
Telecommunic Telecommunications
Coin-Operated Telephone
ations
(Indicate how the
Service
options are treated in
you
Included in Sales
Price
NRS 360B.480. NRS 372.025
Included in Sales
Price
NRS 360B.480. NRS 372.025
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International 800 Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International 900 Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International Fixed Wireless
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International Mobile Wireless
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International Prepaid Calling
Service
Exempt
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International Prepaid Wireless
Calling Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International Private
Communications Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International Residential
Telecommunications Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
International
Telecommunications Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate 800 Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate 900 Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Fixed Wireless
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Mobile Wireless
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Prepaid Calling
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Prepaid Wireless
Calling Service
Exempt
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Private
Communications Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Residential
Telecommunications Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Interstate Telecommunications
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate 800 Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate 900 Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Fixed Wireless
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Mobile Wireless
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Prepaid Calling
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Prepaid Wireless
Calling Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Private
Communications Service
Exempt
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Residential
Telecommunications Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Intrastate Telecommunications
Service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Local Services as defined by
this state
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Paging service
Exempt
N/A
Telecommunic Telecommunications
ations
(Indicate how the
options are treated in
you
Pay Telephone Service
Exempt
N/A
Telecommunic Telecommunications
ations
and Related Products
Ancillary Services
Exempt
Ancillary Services
Telecommunic Telecommunications
ations
and Related Products
Ancillary Services Conference bridging service
Exempt
Ancillary Services
N/A
Telecommunic Telecommunications
ations
and Related Products
Ancillary Services - Detailed
Telecommunications Billing
Service
Exempt
Ancillary Services
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
INDUSTRY
UTM CATEGORY
UTM ITEM
UTM IMAGE
UTM ANSWER
UTM COMMENTS
UTM CITATIONS
Telecommunic Telecommunications
ations
and Related Products
Ancillary Services - Directory
Assistance
Exempt
Ancillary Services
N/A
Telecommunic Telecommunications
ations
and Related Products
Ancillary Services - Vertical
Service
Exempt
Ancillary Services
N/A
Telecommunic Telecommunications
ations
and Related Products
Ancillary Services - Voice Mail
Service
Exempt
Ancillary Services
N/A
TTR makes every effort to keep the Uniform Tax Matrix (UTM) accurate and current, however, for non-subscribers, TTR is not responsible for tax answers that are not accepted under audit. Additional tax relevant information for UTM items, as well as an audit guarantee, is available to
TTR paid subscribers. Note that the tax answers for Streamlined Sales Taxability Matrix items for states that are members of the Streamlined Sales and Use Tax Agreement are taken from each states’ official Section 328 Taxability Matrix.
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