Application of tax to shipment of tangible personal property that includes both taxable and exempt property.

  1. Law
  2. Nevada Revised Statutes
  3. Sales and Use Tax Administration
  4. Application of tax to shipment of tangible personal property that includes both taxable and exempt property.

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If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property:

1. Shall allocate any delivery charges the seller imposes by using a percentage based on:

(a) The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or

(b) The total weight of the taxable property compared to the total weight of all the property in the shipment;

2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and

3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.

(Added to NRS by 2005, 1772)


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