2014 Nevada Revised Statutes
Chapter 360B - Sales and Use Tax Administration
NRS 360B.483 - Specified digital products construed.
1. Specified digital products means electronically transferred digital audio works, digital audiovisual works and digital books.
2. As used in this section:
(a) Digital audio works means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones.
(b) Digital audiovisual works means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.
(c) Digital books means works that are generally recognized in the ordinary and usual sense as books.
(d) Electronically transferred means obtained by a purchaser by means other than tangible storage media.
(e) Ringtones means digitized sound files that are downloaded onto a device and may be used to alert the customer with respect to a communication.
(Added to NRS by 2009, 584)
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