For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2.25 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in a county.
NRS 374.110
Imposition and rate
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
Applied in 1 court decision — leading case Nevada Tax Commission v. Nevada Cement Co. (2000)
Most recently applied in Nevada Tax Commission v. Nevada Cement Co. (September 2000)
(Added to NRS by 1967, 899; A 1981, 290; 1991, 2293)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.