NRS372.805. Indian reservations and colonies: Restriction on collection of tax by Department.  


Latest version.
  •   The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 372.800 if:

          1.  The tax is equal to or greater than the tax imposed by this chapter; and

          2.  A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.

      (Added to NRS by 1989, 1109)