Indian reservations and colonies: Imposition and collection of sales tax.

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1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.

2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.

(Added to NRS by 1989, 1109)


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