NRS360B.220. Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.

      1.  A person that provides a certified automated system is:

      (a) Responsible for the proper functioning of that system; and

      (b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.

      2.  A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.

      3.  A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

      (Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777)