For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such regulations as the Department may prescribe.
NRS 374.390
Lease and rental receipts: Reporting; payment
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
(Added to NRS by 1967, 907; A 1975, 1729)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.