1. A tax is hereby imposed on all retailers within a county in which: (a) The board of county commissioners of the county has not imposed the maximum rate of tax that it is authorized to impose pursuant to NRS 377B.100; (b) The board of trustees of a county school district has applied for a […]
1. The collection of the tax imposed by NRS 374A.010 must be commenced on the first day of the first calendar quarter that begins at least 120 days after the last condition in subsection 1 of NRS 374A.010 is met. 2. Except as otherwise provided in NRS 374A.030, the tax must be administered, collected and […]
1. All fees, taxes, interest and penalties imposed and all amounts of tax required to be paid pursuant to this chapter must be paid to the Department in the form of remittances payable to the Department. 2. The Department shall deposit the payments with the State Treasurer for credit to the Sales and Use Tax […]
