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Nevada Revised Statutes (Last Updated: December 24, 2014) |
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TITLE32 REVENUE AND TAXATION |
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CHAPTER360B. Sales and Use Tax Administration |
| GENERAL PROVISIONS |
| NRS 360B.010. Short title. |
| NRS 360B.020. Legislative findings and declaration. |
| NRS 360B.030. Definitions. |
| NRS 360B.040. “Agreement” defined. |
| NRS 360B.050. “Certified automated system” defined. |
| NRS 360B.060. “Certified service provider” defined. |
| NRS 360B.062. “Person” defined. |
| NRS 360B.063. “Purchaser” defined. |
| NRS 360B.065. “Registered seller” defined. |
| NRS 360B.067. “Retail sale” defined. |
| NRS 360B.070. “Sales tax” defined. |
| NRS 360B.080. “Seller” defined. |
| NRS 360B.090. “State” defined. |
| NRS 360B.095. “Tangible personal property” defined. |
| NRS 360B.100. “Use tax” defined. |
| NRS 360B.110. Duties of Nevada Tax Commission. |
| STREAMLINED SALES AND USE TAX AGREEMENT |
| Membership in Agreement |
| NRS 360B.120. Prerequisites to membership. |
| NRS 360B.150. Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law. |
| NRS 360B.160. Nature and purpose of Agreement. |
| NRS 360B.170. Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement. |
| Implementation of Agreement |
| NRS 360B.200. Establishment and maintenance of registration system for sellers; rights and duties of registering seller. |
| NRS 360B.210. Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers. |
| NRS 360B.220. Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system. |
| NRS 360B.225. Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability. |
| NRS 360B.230. Posting by Department of certain information on website or other Internet site; notice of changes to posted information. |
| NRS 360B.240. Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State. |
| NRS 360B.250. Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances. |
| NRS 360B.255. Application of tax to shipment of tangible personal property that includes both taxable and exempt property. |
| NRS 360B.260. Direct pay permits: Use; application for permit. |
| NRS 360B.281. Purchases of direct mail. |
| NRS 360B.290. Contents of document given to purchaser indicating sales price of tangible personal property. |
| NRS 360B.300. Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically. |
| NRS 360B.310. Effective date of change in tax rate resulting from change in boundary of local government. |
| NRS 360B.320. Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions. |
| NRS 360B.330. Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller. |
| Sources of Transactions |
| NRS 360B.350. Definitions. |
| NRS 360B.355. Applicability of provisions. |
| NRS 360B.360. Retail sale of tangible personal property generally. |
| NRS 360B.365. Lease or rental of tangible personal property generally. |
| NRS 360B.370. Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment. |
| NRS 360B.375. Lease or rental of transportation equipment. |
| Construction of Common Terms |
| NRS 360B.400. Duty of Department. |
| NRS 360B.405. “Alcoholic beverages” construed. |
| NRS 360B.410. “Computer” construed. |
| NRS 360B.415. “Computer software” construed. |
| NRS 360B.420. “Delivered electronically” construed. |
| NRS 360B.425. “Delivery charges” construed. |
| NRS 360B.430. “Dietary supplement” construed. |
| NRS 360B.435. “Drug” construed. |
| NRS 360B.440. “Electronic” construed. |
| NRS 360B.445. “Food” and “food ingredients” construed. |
| NRS 360B.450. “Lease or rental” construed. |
| NRS 360B.455. “Medicine” construed. |
| NRS 360B.460. “Prepared food” construed. |
| NRS 360B.465. “Prescription” construed. |
| NRS 360B.470. “Prewritten computer software” construed. |
| NRS 360B.475. “Prosthetic device” construed. |
| NRS 360B.480. “Sales price” construed. |
| NRS 360B.483. “Specified digital products” construed. |
| NRS 360B.485. “Tangible personal property” construed. |
| NRS 360B.490. “Tobacco” construed. |
| NRS 360B.495. “Tonics and vitamins” construed. |