Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER372. Sales and Use Taxes |
SALES TAX |
NRS372.125. Registration or permit required to engage in or conduct business as seller; application for permit.
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1. Every person desiring to engage in or conduct business as a seller within this State must:
(a) Register with the Department pursuant to NRS 360B.200; or
(b) File with the Department an application for a permit for each place of business.
2. Every application for a permit must:
(a) Be made upon a form prescribed by the Department.
(b) Set forth the name under which the applicant transacts or intends to transact business and the location of the applicant’s place or places of business.
(c) Set forth any other information which the Department may require.
(d) Be signed by:
(1) The owner if he or she is a natural person;
(2) A member or partner if the seller is an association or partnership; or
(3) An executive officer or some person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.
(Added to NRS by 1979, 412; A 2003, 2364; 2005, 1778; 2007, 2309)