Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER360B. Sales and Use Tax Administration |
STREAMLINED SALES AND USE TAX AGREEMENT |
Construction of Common Terms |
NRS360B.425. “Delivery charges” construed.
Latest version.
- “Delivery charges” means charges by a seller of personal property for the preparation and delivery of the property to a location designated by the purchaser of the property, including, but not limited to, charges for transportation, shipping, postage, handling, crating and packing, except that the term does not include any charges for transportation, shipping or postage which are stated separately pursuant to NRS 360B.290.
(Added to NRS by 2005, 1768; A 2009, 586)