For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955.
NRS 372.105
Imposition and rate
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 15 court decisions — leading case United States v. Nevada Tax Commission (1971)
Most recently applied in SO. CALIF. EDISON VS. STATE, DEP'T OF TAXATION (July 2017)
[19:397:1955]
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.