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.