Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.

1. Law
2. Nevada Revised Statutes
3. Sales and Use Tax Administration
4. Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.

1. A person that provides a certified automated system is:

(a) Responsible for the proper functioning of that system; and

(b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.

2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.

3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

(Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777)

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