There Is a Newer Version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 360B Sales and Use Tax Administration
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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. STREAMLINED SALES AND USE TAX AGREEMENT 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. Implementation 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.280 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 due on weekend or legal holiday.
- 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. Sources of Transactions
- 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. Construction of Common Terms
- 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.
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