2014 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
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 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)
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