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Nevada Chapter 360B — Sales and Use Tax Administration

65 sections hosted, reproduced from the official public-domain source.

  • NRS 360B.010— Short title
  • NRS 360B.020— Legislative findings and declaration
  • NRS 360B.030— Definitions
  • NRS 360B.040— “Agreement” defined
  • NRS 360B.050— “Certified automated system” defined
  • NRS 360B.060— “Certified service provider” defined
  • NRS 360B.062— “Person” defined
  • NRS 360B.063— “Purchaser” defined
  • NRS 360B.065— “Registered seller” defined
  • NRS 360B.067— “Retail sale” defined
  • NRS 360B.070— “Sales tax” defined
  • NRS 360B.080— “Seller” defined
  • NRS 360B.090— “State” defined
  • NRS 360B.095— “Tangible personal property” defined
  • NRS 360B.100— “Use tax” defined
  • NRS 360B.110— Duties of Nevada Tax Commission
  • NRS 360B.120— Prerequisites to membership
  • NRS 360B.150— Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law
  • NRS 360B.160— Nature and purpose of Agreement
  • NRS 360B.170— Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement
  • NRS 360B.200— Establishment and maintenance of registration system for sellers; rights and duties of registering seller
  • NRS 360B.210— Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers
  • NRS 360B.220— Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system
  • NRS 360B.225— Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability
  • NRS 360B.230— Posting by Department of certain information on website or other Internet site; notice of changes to posted information
  • NRS 360B.240— Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State
  • NRS 360B.250— Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances
  • NRS 360B.255— Application of tax to shipment of tangible personal property that includes both taxable and exempt property
  • NRS 360B.260— Direct pay permits: Use; application for permit
  • NRS 360B.281— Purchases of direct mail
  • NRS 360B.290— Contents of document given to purchaser indicating sales price of tangible personal property
  • NRS 360B.300— Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically
  • NRS 360B.310— Effective date of change in tax rate resulting from change in boundary of local government
  • NRS 360B.320— Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions
  • NRS 360B.330— Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller
  • NRS 360B.350— Definitions
  • NRS 360B.355— Applicability of provisions
  • NRS 360B.360— Retail sale of tangible personal property generally
  • NRS 360B.365— Lease or rental of tangible personal property generally
  • NRS 360B.370— Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment
  • NRS 360B.375— Lease or rental of transportation equipment
  • NRS 360B.400— Duty of Department
  • NRS 360B.405— “Alcoholic beverages” construed
  • NRS 360B.410— “Computer” construed
  • NRS 360B.415— “Computer software” construed
  • NRS 360B.420— “Delivered electronically” construed
  • NRS 360B.425— “Delivery charges” construed
  • NRS 360B.430— “Dietary supplement” construed
  • NRS 360B.435— “Drug” construed
  • NRS 360B.437— “Durable medical equipment” construed
  • NRS 360B.440— “Electronic” construed
  • NRS 360B.445— “Food” and “food ingredients” construed
  • NRS 360B.450— “Lease or rental” construed
  • NRS 360B.455— “Medicine” construed
  • NRS 360B.456— “Mobility enhancing equipment” construed
  • NRS 360B.458— “Oxygen delivery equipment” construed
  • NRS 360B.460— “Prepared food” construed
  • NRS 360B.465— “Prescription” construed
  • NRS 360B.470— “Prewritten computer software” construed
  • NRS 360B.475— “Prosthetic device” construed
  • NRS 360B.480— “Sales price” construed
  • NRS 360B.483— “Specified digital products” construed
  • NRS 360B.485— “Tangible personal property” construed
  • NRS 360B.490— “Tobacco” construed
  • NRS 360B.495— “Tonics and vitamins” construed