NRS 360B.010 – Short title.
This chapter shall be known as the Simplified Sales and Use Tax Administration Act. (Added to NRS by 2001, 1711; A 2005, 1772)
NRS 360B.020 – Legislative findings and declaration.
The Legislature hereby finds and declares that: 1. A simplified sales and use tax system will reduce, and over time eliminate, the burden and cost for all vendors to collect this state’s sales and use tax. 2. This state should enter into an agreement with one or more states to simplify and modernize sales and […]
NRS 360B.030 – Definitions.
As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 360B.040 to 360B.100, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2001, 1711; A 2003, 2358; 2005, 1778; 2007, 2303)
NRS 360B.040 – “Agreement” defined.
“Agreement” means the Streamlined Sales and Use Tax Agreement. (Added to NRS by 2001, 1711)
NRS 360B.050 – “Certified automated system” defined.
“Certified automated system” means software certified pursuant to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction. (Added to NRS by 2001, 1711; A 2007, 2303)
NRS 360B.060 – “Certified service provider” defined.
“Certified service provider” means an agent certified pursuant to the Agreement to perform all of a seller’s sales and use tax functions, other than the seller’s obligation to remit the taxes on its own purchases. (Added to NRS by 2001, 1711; A 2007, 2303)
NRS 360B.062 – “Person” defined.
“Person” includes a government, governmental agency or political subdivision of a government. (Added to NRS by 2007, 2302)
NRS 360B.063 – “Purchaser” defined.
“Purchaser” means a person to whom a sale of tangible personal property is made. (Added to NRS by 2003, 2352; A 2005, 1778)
NRS 360B.065 – “Registered seller” defined.
“Registered seller” means a seller registered pursuant to NRS 360B.200. (Added to NRS by 2003, 2352; A 2005, 1778)
NRS 360B.067 – “Retail sale” defined.
“Retail sale” means any sale, lease or rental for any purpose other than for resale, sublease or subrent. (Added to NRS by 2003, 2352; A 2005, 1778)
NRS 360B.070 – “Sales tax” defined.
“Sales tax” means the tax levied by section 19 of chapter 397, Statutes of Nevada 1955, at page 766, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement. (Added to NRS by […]
NRS 360B.080 – “Seller” defined.
“Seller” means any person making sales, leases or rentals of tangible personal property. (Added to NRS by 2001, 1712; A 2003, 2359; 2005, 1778)
NRS 360B.090 – “State” defined.
“State” means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico. (Added to NRS by 2001, 1712; A 2007, 2303)
NRS 360B.095 – “Tangible personal property” defined.
“Tangible personal property” means personal property which may be seen, weighed, measured, felt or touched, or which is in any other manner perceptible to the senses. (Added to NRS by 2003, 2352; A 2005, 1778)
NRS 360B.100 – “Use tax” defined.
“Use tax” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section 3 of chapter 513, Statutes of Nevada 1985, at page 1562, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the […]
NRS 360B.110 – Duties of Nevada Tax Commission.
The Nevada Tax Commission shall: 1. Except as otherwise provided in NRS 360B.120, enter into the Agreement. 2. Act jointly with other states that are members of the Agreement to establish standards for: (a) Certification of a certified service provider; (b) A certified automated system; and (c) Performance of multistate sellers. 3. Take all other […]