For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid in accordance with such regulations as the Department may prescribe.
NRS 372.385
Lease and rental receipts: Reporting; payment
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
(Added to NRS by 1979, 416)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.