Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.160 - Nature and purpose of Agreement.

The Agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the laws of each member state.
(Added to NRS by 2001, 1714)

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Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 360B - Sales and Use Tax Administration

NRS 360B.010 - Short title.

NRS 360B.020 - Legislative findings and declaration.

NRS 360B.030 - Definitions.

NRS 360B.040 - "Agreement" defined.

NRS 360B.050 - "Certified automated system" defined.

NRS 360B.060 - "Certified service provider" defined.

NRS 360B.062 - "Person" defined.

NRS 360B.063 - "Purchaser" defined.

NRS 360B.065 - "Registered seller" defined.

NRS 360B.067 - "Retail sale" defined.

NRS 360B.070 - "Sales tax" defined.

NRS 360B.080 - "Seller" defined.

NRS 360B.090 - "State" defined.

NRS 360B.095 - "Tangible personal property" defined.

NRS 360B.100 - "Use tax" defined.

NRS 360B.110 - Duties of Nevada Tax Commission.

NRS 360B.120 - Prerequisites to membership.

NRS 360B.150 - Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law.

NRS 360B.160 - Nature and purpose of Agreement.

NRS 360B.170 - Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement.

NRS 360B.200 - Establishment and maintenance of registration system for sellers; rights and duties of registering seller.

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.

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

NRS 360B.225 - Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability.

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

NRS 360B.240 - Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.

NRS 360B.250 - Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.

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

NRS 360B.260 - Direct pay permits: Use; application for permit.

NRS 360B.281 - Purchases of direct mail.

NRS 360B.290 - Contents of document given to purchaser indicating sales price of tangible personal property.

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.

NRS 360B.310 - Effective date of change in tax rate resulting from change in boundary of local government.

NRS 360B.320 - Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions.

NRS 360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

NRS 360B.350 - Definitions.

NRS 360B.355 - Applicability of provisions.

NRS 360B.360 - Retail sale of tangible personal property generally.

NRS 360B.365 - Lease or rental of tangible personal property generally.

NRS 360B.370 - Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.

NRS 360B.375 - Lease or rental of transportation equipment.

NRS 360B.400 - Duty of Department.

NRS 360B.405 - "Alcoholic beverages" construed.

NRS 360B.410 - "Computer" construed.

NRS 360B.415 - "Computer software" construed.

NRS 360B.420 - "Delivered electronically" construed.

NRS 360B.425 - "Delivery charges" construed.

NRS 360B.430 - "Dietary supplement" construed.

NRS 360B.435 - "Drug" construed.

NRS 360B.437 - "Durable medical equipment" construed.

NRS 360B.440 - "Electronic" construed.

NRS 360B.445 - "Food" and "food ingredients" construed.

NRS 360B.450 - "Lease or rental" construed.

NRS 360B.455 - "Medicine" construed.

NRS 360B.456 - "Mobility enhancing equipment" construed.

NRS 360B.458 - "Oxygen delivery equipment" construed.

NRS 360B.460 - "Prepared food" construed.

NRS 360B.465 - "Prescription" construed.

NRS 360B.470 - "Prewritten computer software" construed.

NRS 360B.475 - "Prosthetic device" construed.

NRS 360B.480 - "Sales price" construed.

NRS 360B.483 - "Specified digital products" construed.

NRS 360B.485 - "Tangible personal property" construed.

NRS 360B.490 - "Tobacco" construed.

NRS 360B.495 - "Tonics and vitamins" construed.