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Sales and Use Tax Administration
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Nevada Revised Statutes
Sales and Use Tax Administration
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Section
360B.010
Short title.
Section
360B.020
Legislative findings and declaration.
Section
360B.030
Definitions.
Section
360B.040
"Agreement" defined.
Section
360B.050
"Certified automated system" defined.
Section
360B.060
"Certified service provider" defined.
Section
360B.062
"Person" defined.
Section
360B.063
"Purchaser" defined.
Section
360B.065
"Registered seller" defined.
Section
360B.067
"Retail sale" defined.
Section
360B.070
"Sales tax" defined.
Section
360B.080
"Seller" defined.
Section
360B.090
"State" defined.
Section
360B.095
"Tangible personal property" defined.
Section
360B.100
"Use tax" defined.
Section
360B.110
Duties of Nevada Tax Commission.
Section
360B.120
Prerequisites to membership.
Section
360B.150
Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law.
Section
360B.160
Nature and purpose of Agreement.
Section
360B.170
Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement.
Section
360B.200
Establishment and maintenance of registration system for sellers; rights and duties of registering seller.
Section
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.
Section
360B.220
Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.
Section
360B.225
Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability.
Section
360B.230
Posting by Department of certain information on website or other Internet site; notice of changes to posted information.
Section
360B.240
Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.
Section
360B.250
Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.
Section
360B.255
Application of tax to shipment of tangible personal property that includes both taxable and exempt property.
Section
360B.260
Direct pay permits: Use; application for permit.
Section
360B.281
Purchases of direct mail.
Section
360B.290
Contents of document given to purchaser indicating sales price of tangible personal property.
Section
360B.300
Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically.
Section
360B.310
Effective date of change in tax rate resulting from change in boundary of local government.
Section
360B.320
Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions.
Section
360B.330
Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.
Section
360B.350
Definitions.
Section
360B.355
Applicability of provisions.
Section
360B.360
Retail sale of tangible personal property generally.
Section
360B.365
Lease or rental of tangible personal property generally.
Section
360B.370
Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.
Section
360B.375
Lease or rental of transportation equipment.
Section
360B.400
Duty of Department.
Section
360B.405
"Alcoholic beverages" construed.
Section
360B.410
"Computer" construed.
Section
360B.415
"Computer software" construed.
Section
360B.420
"Delivered electronically" construed.
Section
360B.425
"Delivery charges" construed.
Section
360B.430
"Dietary supplement" construed.
Section
360B.435
"Drug" construed.
Section
360B.437
"Durable medical equipment" construed.
Section
360B.440
"Electronic" construed.
Section
360B.445
"Food" and "food ingredients" construed.
Section
360B.450
"Lease or rental" construed.
Section
360B.455
"Medicine" construed.
Section
360B.456
"Mobility enhancing equipment" construed.
Section
360B.458
"Oxygen delivery equipment" construed.
Section
360B.460
"Prepared food" construed.
Section
360B.465
"Prescription" construed.
Section
360B.470
"Prewritten computer software" construed.
Section
360B.475
"Prosthetic device" construed.
Section
360B.480
"Sales price" construed.
Section
360B.483
"Specified digital products" construed.
Section
360B.485
"Tangible personal property" construed.
Section
360B.490
"Tobacco" construed.
Section
360B.495
"Tonics and vitamins" construed.