If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property:
1. Shall allocate any delivery charges the seller imposes by using a percentage based on:
(a) The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or
(b) The total weight of the taxable property compared to the total weight of all the property in the shipment;
2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and
3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.
(Added to NRS by 2005, 1772)
Structure Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.020 - Legislative findings and declaration.
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.160 - Nature and purpose of Agreement.
NRS 360B.260 - Direct pay permits: Use; application for permit.
NRS 360B.281 - Purchases of direct mail.
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.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.