Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions.

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1. The Department shall provide public notification to consumers of tangible personal property, including purchasers who are exempt from any sales and use taxes, of the practices of this State relating to the collection, use and retention of any personally identifiable information.

2. The Department shall not retain any personally identifiable information if the information is no longer required to ensure the validity of exemptions from sales and use taxes.

3. When any personally identifiable information that identifies a natural person is retained by or on behalf of the State, that person is entitled to reasonable access to that information to correct any portion thereof which has been inaccurately recorded.

4. If any person or other entity, except a state which is a member of the Agreement or any person or other entity who is entitled to such information pursuant to any state law or the Agreement, requests any personally identifiable information maintained by the Department, the Department shall make a reasonable and timely effort to notify any person who is identified by the requested information.

5. The Attorney General shall enforce the provisions of this section.

6. As used in this section, "personally identifiable information" means information that identifies:

(a) A participant in the system created pursuant to the Agreement; or

(b) A consumer of tangible personal property who deals with a registered seller that elects to use a certified service provider as its agent to perform all the functions of the seller relating to sales and use taxes, other than the obligation of the seller to remit the taxes on its own purchases.

(Added to NRS by 2005, 1771)


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