NRS 360B.200 – Establishment and maintenance of registration system for sellers; rights and duties of registering seller.

1. The Department shall, in cooperation with any other states that are members of the Agreement, establish and maintain a central, electronic registration system that allows a seller to register to collect and remit the sales and use taxes imposed in this State and in the other states that are members of the Agreement. 2. […]

NRS 360B.210 – Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers.

1. A certified service provider is: (a) The agent of each seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes; and (b) Liable for sales and use taxes due each member state on all sales transactions it processes for a seller unless the seller misrepresents […]

NRS 360B.220 – 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 […]

NRS 360B.225 – Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability.

The Department shall: 1. Review the software submitted for the certification of a certified automated system pursuant to the Agreement and, if the Department determines that the software accurately reflects the taxability of the product categories included in the program, certify its acceptance of the determination of the taxability of the product categories included in […]

NRS 360B.230 – Posting by Department of certain information on website or other Internet site; notice of changes to posted information.

1. The Department shall post on a website or other Internet site that is operated or administered by or on behalf of the Department, in any format which may be required by the Agreement: (a) The rates of sales and use taxes for this State and for each local government and Indian reservation or Indian […]

NRS 360B.240 – Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.

1. The Department shall maintain a list that denotes for each five-digit and nine-digit zip code in this State the combined rates of sales taxes and the combined rates of use taxes imposed in the area of that zip code, and the applicable taxing jurisdictions, including, without limitation, any pertinent Indian reservation or Indian colony. […]

NRS 360B.250 – Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.

The Department shall: 1. If a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240, waive any liability […]

NRS 360B.255 – Application of tax to shipment of tangible personal property that includes both taxable and exempt property.

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 […]

NRS 360B.260 – Direct pay permits: Use; application for permit.

1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if: (a) The seller does not maintain a place of business in this State; and (b) The purchaser has obtained a direct pay permit pursuant to the provisions […]

NRS 360B.281 – Purchases of direct mail.

1. Notwithstanding the provisions of NRS 360B.350 to 360B.375, inclusive: (a) A purchaser of advertising and promotional direct mail may provide the seller with: (1) Documentation of the direct pay permit of the purchaser issued pursuant to NRS 360B.260; (2) A certificate or written statement, in a form approved by the Department in accordance with […]

NRS 360B.290 – Contents of document given to purchaser indicating sales price of tangible personal property.

Any invoice, billing or other document given to a purchaser that indicates the sales price for which tangible personal property is sold: 1. May state separately any amount received by the seller for any transportation, shipping or postage charges for the delivery of the property to a location designated by the purchaser; and 2. Must […]

NRS 360B.300 – Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically.

Notwithstanding the provisions of any other specific statute: 1. If any sales or use tax is due and payable on: (a) A Saturday, Sunday or legal holiday, the tax may be paid on the next succeeding business day; or (b) A day on which a Federal Reserve bank is closed and, as a result of […]

NRS 360B.310 – Effective date of change in tax rate resulting from change in boundary of local government.

Notwithstanding the provisions of any other specific statute, if the boundary of a local government that has imposed a sales or use tax is changed, any change in the rate of that tax which results therefrom becomes effective on the first day of the first calendar quarter that begins at least 60 days after the […]

NRS 360B.320 – Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions.

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 […]

NRS 360B.330 – Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

1. No purchaser may commence or maintain any cause of action against any seller for the refund of any sales or use tax erroneously or illegally collected by the seller unless: (a) The purchaser provides the seller with written notice of his or her request for a refund, containing such information as is necessary to […]