Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration

NRS 360B.150 - Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law. - 1. The Agreement authorized by this chapter binds and inures...

NRS 360B.160 - Nature and purpose of Agreement. - The Agreement authorized by this chapter is an accord among...

NRS 360B.170 - Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement. - No provision of the Agreement authorized by this chapter invalidates,...

NRS 360B.200 - Establishment and maintenance of registration system for sellers; rights and duties of registering seller. - 1. The Department shall, in cooperation with any other states...

NRS 360B.210 - Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers. - 1. A certified service provider is: (a) The agent of...

NRS 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system. - 1. A person that provides a certified automated system is:...

NRS 360B.225 - Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability. - The Department shall: 1. Review the software submitted for the...

NRS 360B.230 - Posting by Department of certain information on website or other Internet site; notice of changes to posted information. - 1. The Department shall post on a website or other...

NRS 360B.240 - Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State. - 1. The Department shall maintain a list that denotes for...

NRS 360B.250 - Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances. - The Department shall: 1. If a registered seller fails to...

NRS 360B.255 - Application of tax to shipment of tangible personal property that includes both taxable and exempt property. - If a shipment of tangible personal property which is sold...

NRS 360B.260 - Direct pay permits: Use; application for permit. - 1. A purchaser may purchase tangible personal property without paying...

NRS 360B.281 - Purchases of direct mail. - 1. Notwithstanding the provisions of NRS 360B.350 to 360B.375, inclusive:...

NRS 360B.290 - Contents of document given to purchaser indicating sales price of tangible personal property. - Any invoice, billing or other document given to a purchaser...

NRS 360B.300 - Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically. - Notwithstanding the provisions of any other specific statute: 1. If...

NRS 360B.310 - Effective date of change in tax rate resulting from change in boundary of local government. - Notwithstanding the provisions of any other specific statute, if the...

NRS 360B.320 - Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions. - 1. The Department shall provide public notification to consumers of...

NRS 360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller. - 1. No purchaser may commence or maintain any cause of...

NRS 360B.350 - Definitions. - As used in NRS 360B.350 to 360B.375, inclusive: 1. "Receive"...

NRS 360B.355 - Applicability of provisions. - 1. Except as otherwise provided in this section and NRS...

NRS 360B.360 - Retail sale of tangible personal property generally. - Except as otherwise provided in NRS 360B.350 to 360B.375, inclusive,...

NRS 360B.365 - Lease or rental of tangible personal property generally. - 1. Except as otherwise provided in this section and NRS...

NRS 360B.370 - Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment. - 1. Except as otherwise provided in this section and NRS...

NRS 360B.375 - Lease or rental of transportation equipment. - Except as otherwise provided in NRS 360B.355, the lease or...

NRS 360B.400 - Duty of Department. - In administering the provisions of this chapter and chapters 372...

NRS 360B.405 - "Alcoholic beverages" construed. - "Alcoholic beverages" means beverages that are suitable for human consumption...

NRS 360B.410 - "Computer" construed. - "Computer" means an electronic device that accepts information in digital...

NRS 360B.415 - "Computer software" construed. - "Computer software" means a set of coded instructions designed to...

NRS 360B.420 - "Delivered electronically" construed. - "Delivered electronically" means delivered to a purchaser by means other...

NRS 360B.425 - "Delivery charges" construed. - "Delivery charges" means charges by a seller of personal property...

NRS 360B.430 - "Dietary supplement" construed. - "Dietary supplement" means any product, other than tobacco, intended to...

NRS 360B.435 - "Drug" construed. - "Drug" means a compound, substance or preparation, and any component...

NRS 360B.437 - "Durable medical equipment" construed. - 1. "Durable medical equipment" means equipment, including any repair and...

NRS 360B.440 - "Electronic" construed. - "Electronic" means relating to technology having electrical, digital, magnetic, wireless,...

NRS 360B.445 - "Food" and "food ingredients" construed. - "Food" and "food ingredients" mean substances, whether in liquid, concentrated,...

NRS 360B.450 - "Lease or rental" construed. - 1. Except as otherwise provided in this section, "lease or...

NRS 360B.455 - "Medicine" construed. - "Medicine" includes any drug. (Added to NRS by 2005, 1770)

NRS 360B.456 - "Mobility enhancing equipment" construed. - 1. "Mobility enhancing equipment" means equipment, including any repair and...

NRS 360B.458 - "Oxygen delivery equipment" construed. - "Oxygen delivery equipment" means equipment, including any repair and replacement...

NRS 360B.460 - "Prepared food" construed. - "Prepared food" means: 1. Food sold in a heated state...

NRS 360B.465 - "Prescription" construed. - "Prescription" means an order, formula or recipe issued in any...

NRS 360B.470 - "Prewritten computer software" construed. - "Prewritten computer software" means computer software, including any prewritten upgrades,...

NRS 360B.475 - "Prosthetic device" construed. - "Prosthetic device" means a replacement, corrective or supportive device, including...

NRS 360B.480 - "Sales price" construed. - 1. "Sales price" means the total amount of consideration, including...

NRS 360B.483 - "Specified digital products" construed. - 1. "Specified digital products" means electronically transferred digital audio works,...

NRS 360B.485 - "Tangible personal property" construed. - "Tangible personal property" includes, but is not limited to, electricity,...

NRS 360B.490 - "Tobacco" construed. - "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any...

NRS 360B.495 - "Tonics and vitamins" construed. - "Tonics and vitamins" includes dietary supplements. (Added to NRS by...

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Nevada Revised Statutes Chapter 360B - Sales and Use Tax Administration

Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration