There is a newer version of the Nevada Revised Statutes
2014 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
GENERAL PROVISIONS- 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.
Membership in Agreement
- 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.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.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.
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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