The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
NRS 372.815
Strict construction of certain provisions of chapter
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
(Added to NRS by 1999, 1311)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.