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2022 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.815 - Strict construction of certain provisions of chapter.
Universal Citation: NV Rev Stat § 372.815 (2022)
The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any provision of this chapter to authorize the imposition of a tax imposed by this chapter upon any transaction not expressly made taxable by this chapter.
(Added to NRS by 1999, 1311)
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