SALES AND USE TAX ADMINISTRATION

Nev. Rev. Stat. 360B
in effect

Nev. Rev. Stat. § 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 use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce. 3. This state should participate in multistate discussions to review and, if necessary, amend the terms of the agreement to simplify and modernize sales and use tax administration to reduce substantially the burden of tax compliance for all sellers and for all types of commerce.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 360B.062 “Person” defined.

“Person” includes a government, governmental agency or political subdivision of a government.

Nev. Rev. Stat. § 360B.067 “Retail sale” defined.

“Retail sale” means any sale, lease or rental for any purpose other than for resale, sublease or subrent.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 360B.080 “Seller” defined.

“Seller” means any person making sales, leases or rentals of tangible personal property.

Nev. Rev. Stat. § 360B.090 “State” defined.

“State” means any state of the United States, the District of Columbia and the Commonwealth of Puerto Rico.

Nev. Rev. Stat. § 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.

Nev. Rev. Stat. § 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 laws of another state that is a member of the Agreement.

Nev. Rev. Stat. § 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 actions reasonably required to implement the provisions of this chapter and the provisions of the Agreement, including, without limitation, the: (a) Adoption of regulations to carry out the provisions of this chapter and the provisions of the Agreement; and (b) Procurement, jointly with other member states, of goods and services. 4. Represent, or have its designee represent, the State of Nevada before the other states that are signatories to the Agreement. 5. Designate not more than four delegates, who may be members of the Commission, to represent the State of Nevada for the purposes of reviewing or amending the Agreement.

Nev. Rev. Stat. § 360B.120 Prerequisites to membership.

1. The Nevada Tax Commission shall not enter into the Agreement unless the Agreement: (a) Sets restrictions to limit over time the number of state rates. (b) Establishes uniform standards for: (1) The sourcing of transactions to taxing jurisdictions; (2) The administration of exempt sales; and (3) Sales and use tax returns and remittances. (c) Provides a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states. (d) Provides that registration with the central, electronic registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax. (e) Provides for reduction of the burdens of complying with local sales and use taxes through the following: (1) Restricting variances between the state and local tax bases; (2) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting the taxes will not have to register or file returns with, remit funds to or be subject to independent audits from local taxing jurisdictions; (3) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and (4) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. (f) Outlines any monetary allowances that are to be provided by the states to sellers or certified service providers and allows for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed by July 1, 2002. (g) Requires each state to certify compliance with the terms of the Agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the Agreement while a member. (h) Requires each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information. (i) Provides for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult within the administration of the Agreement. 2. The Agreement must require each member state to abide by the requirements set forth in subsection 1.

Nev. Rev. Stat. § 360B.150 Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law.

1. The Agreement authorized by this chapter binds and inures only to the benefit of this State and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state is established by the law of this State and the other member states and not by the terms of the Agreement. 2. No person has any cause of action or defense under the Agreement or by virtue of this State’s approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this State, or any political subdivision of this State, on the ground that the action or inaction is inconsistent with the Agreement. 3. No law of this State, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.

Nev. Rev. Stat. § 360B.160 Nature and purpose of Agreement.

The Agreement authorized by this chapter is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the laws of each member state.

Nev. Rev. Stat. § 360B.170 Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement.

No provision of the Agreement authorized by this chapter invalidates, in whole or part, or amends any provision of the laws of this state. Adoption of the Agreement by this state does not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at or after membership of this state in the Agreement, must be by the action of this state.

Nev. Rev. Stat. § 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. A seller who registers pursuant to this section agrees to collect and remit sales and use taxes in accordance with the provisions of this chapter, the regulations of the Department and the applicable law of each state that is a member of the Agreement, including any state that becomes a member of the Agreement after the registration of the seller pursuant to this section. The cancellation or revocation of the registration of a seller pursuant to this section, the withdrawal of a state from the Agreement or the revocation of the Agreement does not relieve a seller from liability pursuant to this subsection to remit any taxes previously or subsequently collected on behalf of a state. 3. When registering pursuant to this section, a seller may: (a) Elect 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; (b) Elect to use a certified automated system to calculate the amount of sales or use taxes due on its sales transactions; (c) Under such conditions as the Department deems appropriate in accordance with the Agreement, elect to use its own proprietary automated system to calculate the amount of sales or use taxes due on its sales transactions; or (d) Elect to use any other method authorized by the Department for performing the functions of the seller relating to sales and use taxes. 4. A seller who registers pursuant to this section and does not make the election allowed pursuant to paragraph (a) of subsection 3 may elect to be registered in any state that: (a) Is a member of the Agreement at the time of that registration, as a seller who anticipates making no sales into that state if the seller has not had any sales into that state for the preceding 12 months; and (b) Becomes a member of the Agreement after that registration, as a seller who anticipates making no sales into that state. 5. A seller who registers pursuant to this section agrees to submit its sales and use tax returns, and to remit any sales and use taxes due, to the Department at such times and in such a manner and format as the Department prescribes by regulation. Those regulations must: (a) Require from each seller who registers pursuant to this section: (1) Only a single tax return for each taxing period for all the sales and use taxes collected on behalf of this State and each local government in this State; and (2) Only one remittance of taxes for each tax return, except that the Department may require additional remittances of taxes if the seller: (I) Collects more than $30,000 in sales and use taxes on behalf of this State and the local governments in this State during the preceding calendar year; (II) Is allowed to determine the amount of any additional remittance by a method of calculation instead of by the actual amount collected; and (III) Is not required to file any tax returns in addition to those otherwise required in accordance with this subsection. (b) Allow any seller who registers pursuant to this section to submit tax returns electronically in a simplified format. (c) Allow any seller who registers pursuant to this section, does not maintain a place of business in this State and has not made an election pursuant to paragraph (a), (b) or (c) of subsection 3, to file tax returns at a frequency that does not exceed once per year unless the seller accumulates more than $1,000 in the collection of sales and use taxes on behalf of this State and the local governments in this State. (d) Provide an alternative method for a seller who registers pursuant to this section to make tax payments the same day as the seller intends if an electronic transfer of money fails. (e) Require any data that accompanies the remittance of a tax payment by or on behalf of a seller who registers pursuant to this section to be formatted using uniform codes for the type of tax and payment in accordance with the Agreement. 6. The registration of a seller and the collection and remission of sales and use taxes pursuant to this section may not be considered as a factor in determining whether a seller has a nexus with this State for the purposes of determining the liability of the seller to pay any tax imposed by this State.

Nev. Rev. Stat. § 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 the type of items it sells or commits fraud. 2. A seller that contracts with a certified service provider is: (a) Liable to this state for sales or use taxes due on transactions processed by the certified service provider if the seller misrepresents the type of items it sells or commits fraud; (b) Subject to audit on the transactions processed by the certified service provider if there is probable cause to believe that the seller has committed fraud or made a material misrepresentation; and (c) Subject to audit for transactions not processed by the certified service provider. 3. The member states acting jointly may perform a system check of the seller and review the seller’s procedures to determine if the certified service provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by the certified service provider.

Nev. Rev. Stat. § 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 this state for reporting and remitting tax. 3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

Nev. Rev. Stat. § 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 the program. 2. Except as otherwise provided in subsection 3: (a) If a certified service provider acting on behalf of 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 reliance on the certification of the Department pursuant to subsection 1 regarding the certified automated system used by that certified service provider, waive any liability of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for: (1) The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and (2) Any penalties and interest on that amount. (b) If a registered seller who elects to use a certified automated system pursuant to subsection 3 of NRS 360B.200 fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reliance on the certification of the Department pursuant to subsection 1 regarding the certified automated system used by that registered seller, waive any liability of the registered seller for: (1) The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and (2) Any penalties and interest on that amount. 3. Notify a certified service provider or a registered seller who elects to use a certified automated system pursuant to subsection 3 of NRS 360B.200 if the Department determines that the taxability of any item or transaction is being incorrectly classified by the certified automated system used by the certified service provider or registered seller. The provisions of subsection 2 do not require the waiver of any liability for the incorrect classification of an item or transaction regarding which notice was provided to the certified service provider or registered seller pursuant to this subsection if the incorrect classification occurs more than 10 days after the receipt of that notice.

Nev. Rev. Stat. § 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 colony in this State that imposes such taxes. (b) Any change in those rates. (c) Any amendments to the statutory provisions and administrative regulations of this State governing the registration of sellers and the collection of sales and use taxes. (d) Any change in the boundaries of local governments in this State that impose sales and use taxes. (e) The list maintained pursuant to NRS 360B.240 . (f) A matrix for determining the taxability of products in this State and any change in the taxability of a product listed in that matrix. (g) Any other information the Department deems appropriate. 2. The Department shall make a reasonable effort to provide sellers with as much advance notice as possible of any changes or amendments required to be posted pursuant to subsection 1 and of any other changes in the information posted pursuant to subsection 1. Except as otherwise provided in NRS 360B.250 , the failure of the Department to provide such notice and the failure of a seller to receive such notice does not affect the obligation of the seller to collect and remit any applicable sales and use taxes.

Nev. Rev. Stat. § 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. If the combined rate of all the sales taxes or use taxes respectively imposed within the area of a zip code is not the same for the entire area of the zip code, the Department shall denote in the list the lowest combined tax rates for the entire zip code. 2. If a street address does not have a nine-digit zip code or if a registered seller or certified service provider is unable to determine the nine-digit zip code applicable to a purchase after exercising due diligence to determine that information, that seller or certified service provider may, except as otherwise provided in subsection 3, apply the rate denoted for the five-digit zip code in the list maintained pursuant to this section. For the purposes of this subsection, there is a rebuttable presumption that a registered seller or certified service provider has exercised due diligence if the seller or certified service provider has attempted to determine the nine-digit zip code applicable to a purchase by using software approved by the Department which makes that determination from the street address and five-digit zip code applicable to the purchase. 3. The list maintained pursuant to this section does not apply to and must not be used for any transaction regarding which a purchased product is received by the purchaser at the business location of the seller.

Nev. Rev. Stat. § 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 of the registered seller for: (a) The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and (b) Any penalties and interest on that amount. 2. If a certified service provider acting on behalf of 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 of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for: (a) The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and (b) Any penalties and interest on that amount. 3. Waive any liability of a purchaser for any sum for which the liability of a registered seller or certified service provider is required to be waived pursuant to subsection 1 or 2 with regard to a transaction involving that purchaser. 4. If a purchaser fails to pay 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 , waive any liability of the purchaser for: (a) The amount of the sales or use tax which the purchaser fails to pay as a result of that reliance; and (b) Any penalties and interest on that amount. 5. If an increase in the rate of any sales or use tax imposed in this State becomes effective within 30 days after the enactment of a statute providing for that increase, waive any liability of a registered seller for: (a) The amount of the sales or use tax which the registered seller fails to collect at the increased rate; and (b) Any penalties and interest on that amount, Ê unless the registered seller fails to collect the tax at the rate in effect immediately preceding that increase, the registered seller’s failure to collect the tax at the increased rate extends beyond the first 30 days after the enactment of the statute providing for that increase, the registered seller fraudulently fails to collect the tax at the increased rate or the registered seller solicits purchasers based on the rate in effect immediately preceding that increase.

Nev. Rev. Stat. § 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 all the property in the shipment; or (b) The total weight of the taxable property compared to the total weight of all the property in the shipment; 2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and 3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.

Nev. Rev. Stat. § 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 of this section. 2. A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that: (a) Is on a form prescribed by the Department; and (b) Sets forth such information as is required by the Department. 3. The application must be signed by: (a) The owner if he or she is a natural person; (b) A member or partner if the seller is an association or partnership; or (c) An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application. 4. Any purchaser who obtains a direct pay permit pursuant to this section shall: (a) Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and (b) Report and pay those taxes to the appropriate authority.

Nev. Rev. Stat. § 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 the provisions of the Agreement, claiming the direct mail; or (3) An informational statement of the jurisdictions to which the advertising and promotional direct mail is to be delivered to recipients. (b) If the purchaser provides the documentation, certificate or statement pursuant to subparagraph (1) or (2) of paragraph (a), the sale shall be deemed to take place in the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and: (1) The purchaser shall report and pay any applicable sales or use taxes due; and (2) The seller, in the absence of bad faith, is relieved of all obligations to collect, pay or remit any sales or use taxes applicable to any transaction involving the advertising and promotional direct mail to which the documentation, certificate or statement applies. (c) If the purchaser provides the informational statement pursuant to subparagraph (3) of paragraph (a): (1) The sale shall be deemed to take place in the jurisdictions to which the advertising and promotional direct mail is to be delivered; (2) The seller shall collect and remit any applicable sales or use taxes due to those jurisdictions; and (3) If the seller complies with subparagraph (2) in accordance with the delivery information provided by the purchaser, the seller, in the absence of bad faith, is relieved of any further obligation to collect any additional sales or use taxes on the sale. (d) If the purchaser does not provide the seller with any of the items listed in paragraph (a), the sale shall be deemed to take place at the location described in subsection 5 of NRS 360B.360 . The state to which the advertising and promotional direct mail is delivered may disallow credit for any sales or use taxes paid in accordance with this paragraph. 2. Notwithstanding the provisions of NRS 360B.350 to 360B.375 , inclusive: (a) Except as otherwise provided in this subsection, the sale of other direct mail shall be deemed to take place at the location described in subsection 3 of NRS 360B.360 . (b) A purchaser of other direct mail may provide the seller with: (1) Documentation of the direct pay permit of the purchaser issued pursuant to NRS 360B.260 ; or (2) A certificate or written statement, in a form approved by the Department in accordance with the provisions of the Agreement, claiming the direct mail. (c) If the purchaser provides the documentation, certificate or statement pursuant to paragraph (b), the sale shall be deemed to take place in the jurisdictions to which the other direct mail is to be delivered to the recipients and: (1) The purchaser shall report and pay any applicable sales or use taxes due; and (2) The seller, in the absence of bad faith, is relieved of all obligations to collect, pay or remit any sales or use taxes applicable to any transaction involving the other direct mail to which the documentation, certificate or statement applies. 3. This section does not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental, regardless of whether any advertising and promotional direct mail is included in the same mailing. 4. If a transaction is a bundled transaction, as defined by a regulation of the Department in accordance with the provisions of the Agreement, that includes advertising and promotional direct mail, this section applies only if the primary purpose of the transaction is the sale of products that meet the definition set forth in paragraph (a) of subsection 6. 5. The provisions of this section do not limit any purchaser’s: (a) Liability for any sales or use taxes to any states to which the direct mail is delivered; (b) Rights under local, state, federal or constitutional law, to a credit for sales or use taxes due and paid to other jurisdictions; or (c) Right to a refund of any sales or use taxes overpaid to any jurisdiction. 6. As used in this section: (a) “Advertising and promotional direct mail” means direct mail, the primary purpose of which is to attract public attention to a product, person, business or organization, or to attempt to sell, popularize or secure financial support for a product, person, business or organization. As used in this paragraph, “product” means tangible personal property, a product transferred electronically or a service. (b) “Direct mail” means printed material delivered or distributed by the United States Postal Service or another delivery service to a mass audience or to addresses contained on a mailing list provided by a purchaser or at the direction of a purchaser when the cost of the items purchased is not billed directly to the recipients. The term includes tangible personal property supplied directly or indirectly by the purchaser to the seller of the direct mail for inclusion in the package containing the printed material. The term does not include multiple items of printed material delivered to a single address. (c) “Other direct mail” means any direct mail that is not advertising and promotional direct mail, regardless of whether any advertising and promotional direct mail is included in the same mailing. The term: (1) Includes, but is not limited to: (I) Transactional direct mail that contains personal information specific to the addressee, including, but not limited to, invoices, bills, statements of account and payroll advices; (II) Any legally required mailings, including, but not limited to, privacy notices, tax reports and stockholder reports; and (III) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees or agents, including, but not limited to, newsletters and informational pieces; and (2) Does not include the development of billing information or the provision of any data processing service that is more than incidental.

Nev. Rev. Stat. § 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 state separately any amount received by the seller for: (a) Any installation charges for the property; (b) Any credit for any trade-in which is specifically exempted from the sales price of the property pursuant to chapter 372 or 374 of NRS; (c) Any interest, financing and carrying charges from credit extended on the sale; and (d) Any taxes legally imposed directly on the consumer.

Nev. Rev. Stat. § 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 that closure, the taxpayer is not able to remit the tax electronically in accordance with the regulations adopted by the Department pursuant to NRS 360.092 , the tax may be paid on the next succeeding day on which the Federal Reserve bank is open. 2. If any sales or use tax return is: (a) Due on a Saturday, Sunday or legal holiday, the return may be filed on the next succeeding business day; or (b) Required to be filed in conjunction with a remittance of the tax and paragraph (b) of subsection 1 applies to that remittance, the return may be filed on the same day as the tax may be paid in accordance with that paragraph.

Nev. Rev. Stat. § 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 effective date of the change in the boundary.

Nev. Rev. Stat. § 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 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.

Nev. Rev. Stat. § 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 determine the validity of the request; and (b) The seller: (1) Denies the request; or (2) Fails to respond to the request within 60 days after receiving the notice of the request provided in accordance with paragraph (a). 2. For the purposes of any action brought by a purchaser against a seller for the refund of any sales or use tax erroneously or illegally collected by the seller, the seller is presumed to have a reasonable business practice regarding the collection of sales and use taxes if the seller: (a) Uses a provider or system, including a proprietary system, that is certified by this State; and (b) Has remitted to this State all sales and use taxes collected on behalf of this State and each local government in this State, less any deductions, credits and collection allowances to which the seller is entitled.

Nev. Rev. Stat. § 360B.350 Definitions.

As used in NRS 360B.350 to 360B.375, inclusive: 1. “Receive” means taking possession of tangible personal property. The term does not include possession by a shipping company on behalf of a purchaser. 2. “Transportation equipment” means: (a) Locomotives and railcars used for the carriage of persons or property in interstate commerce. (b) Trucks and truck-tractors having a manufacturer’s gross vehicle weight rating of more than 10,000 pounds, and trailers, semitrailers and passenger buses that are: (1) Registered pursuant to the International Registration Plan, as adopted by the Department of Motor Vehicles pursuant to NRS 706.826 ; or (2) Operated under the authority of a carrier who is authorized by the Federal Government to engage in the carriage of persons or property in interstate commerce. (c) Aircraft operated by an air carrier who is authorized by the Federal Government or a foreign government to engage in the carriage of persons or property in interstate or foreign commerce. (d) Containers designed for use on and component parts attached or secured to any of the items described in paragraph (a), (b) or (c).

Nev. Rev. Stat. § 360B.355 Applicability of provisions.

1. Except as otherwise provided in this section and NRS 360B.281 , for the purpose of determining the liability of a seller for sales and use taxes, a retail sale shall be deemed to take place at the location determined pursuant to NRS 360B.350 to 360B.375 , inclusive. 2. NRS 360B.350 to 360B.375 , inclusive, do not: (a) Affect any liability of a purchaser or lessee for a use tax. (b) Apply to: (1) The retail sale or transfer of watercraft, modular homes, manufactured homes or mobile homes. (2) The retail sale, other than the lease or rental, of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.

Nev. Rev. Stat. § 360B.360 Retail sale of tangible personal property generally.

Except as otherwise provided in NRS 360B.350 to 360B.375, inclusive, the retail sale, excluding the lease or rental, of tangible personal property shall be deemed to take place: 1. If the property is received by the purchaser at a place of business of the seller, at that place of business. 2. If the property is not received by the purchaser at a place of business of the seller: (a) At the location indicated to the seller pursuant to any instructions provided for the delivery of the property to the purchaser or to another recipient who is designated by the purchaser as his or her donee; or (b) If no such instructions are provided and if known by the seller, at the location where the purchaser or another recipient who is designated by the purchaser as his or her donee, receives the property. 3. If subsections 1 and 2 do not apply, at the address of the purchaser indicated in the business records of the seller that are maintained in the ordinary course of the seller’s business, unless the use of that address would constitute bad faith. 4. If subsections 1, 2 and 3 do not apply, at the address of the purchaser obtained during the consummation of the sale, including, if no other address is available, the address of the purchaser’s instrument of payment, unless the use of an address pursuant to this subsection would constitute bad faith. 5. In all other circumstances, at the address from which the property was shipped.

Nev. Rev. Stat. § 360B.365 Lease or rental of tangible personal property generally.

1. Except as otherwise provided in this section and NRS 360B.355 , 360B.370 and 360B.375 , the lease or rental of tangible personal property shall be deemed to take place as follows: (a) If the lease or rental requires recurring periodic payments, for the purposes of: (1) The first periodic payment, the location of the lease or rental shall be deemed to take place at the location determined pursuant to NRS 360B.360 ; and (2) Subsequent periodic payments, the location of the lease or rental shall be deemed to take place at the primary location of the property. For the purposes of this subparagraph, the primary location of the property shall be deemed to be the address for the property provided by the lessee and set forth in the records maintained by the lessor in the ordinary course of business, regardless of the intermittent use of the property at different locations, unless the use of that address would constitute bad faith. (b) If the lease or rental does not require recurring periodic payments, the location of the lease or rental shall be deemed to take place at the location determined pursuant to NRS 360B.360 . 2. This section does not apply to the determination of any liability of a seller for any sales or use taxes imposed on: (a) The acquisition of tangible personal property for lease; or (b) Any accelerated or lump-sum payments made pursuant to a lease or rental of tangible personal property.

Nev. Rev. Stat. § 360B.370 Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.

1. Except as otherwise provided in this section and NRS 360B.355 , the lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment shall be deemed to take place: (a) If the lease or rental requires recurring periodic payments, at the primary location of the property. For the purposes of this paragraph, the primary location of the property shall be deemed to be the address for the property provided by the lessee and set forth in the records maintained by the lessor in the ordinary course of business, regardless of the intermittent use of the property at different locations, unless the use of that address would constitute bad faith. (b) If the lease or rental does not require recurring periodic payments, at the location determined pursuant to NRS 360B.360 . 2. This section does not apply to the determination of any liability of a seller for any sales or use taxes imposed on: (a) The acquisition of tangible personal property for lease; or (b) Any accelerated or lump-sum payments made pursuant to a lease or rental of tangible personal property.

Nev. Rev. Stat. § 360B.375 Lease or rental of transportation equipment.

Except as otherwise provided in NRS 360B.355, the lease or rental of transportation equipment shall be deemed to take place at the location determined pursuant to NRS 360B.360.

Nev. Rev. Stat. § 360B.400 Duty of Department.

In administering the provisions of this chapter and chapters 372 and 374 of NRS, and in carrying out the provisions of the Agreement, the Department shall construe the terms defined in NRS 360B.405 to 360B.495, inclusive, unless the context otherwise requires, in the manner prescribed by those sections.

Nev. Rev. Stat. § 360B.405 “Alcoholic beverages” construed.

“Alcoholic beverages” means beverages that are suitable for human consumption and contain one-half of 1 percent or more of alcohol by volume.

Nev. Rev. Stat. § 360B.410 “Computer” construed.

“Computer” means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.

Nev. Rev. Stat. § 360B.415 “Computer software” construed.

“Computer software” means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task. The term does not include any specified digital products.

Nev. Rev. Stat. § 360B.420 “Delivered electronically” construed.

“Delivered electronically” means delivered to a purchaser by means other than tangible storage media.

Nev. Rev. Stat. § 360B.425 “Delivery charges” construed.

“Delivery charges” means charges by a seller of personal property for the preparation and delivery of the property to a location designated by the purchaser of the property, including, but not limited to, charges for transportation, shipping, postage, handling, crating and packing, except that the term does not include any charges for transportation, shipping or postage which are stated separately pursuant to NRS 360B.290.

Nev. Rev. Stat. § 360B.430 “Dietary supplement” construed.

“Dietary supplement” means any product, other than tobacco, intended to supplement the diet that: 1. Contains one or more of the following dietary ingredients: (a) A vitamin; (b) A mineral; (c) An herb or other botanical; (d) An amino acid; (e) A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or (f) A concentrate, metabolite, constituent, extract or combination of any ingredient described in paragraphs (a) to (e), inclusive; 2. Is intended for ingestion in the form of a tablet, capsule, powder, softgel, gelcap or liquid or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and 3. Is required to be labeled as a dietary supplement in accordance with 21 C.F.R. § 101.36.

Nev. Rev. Stat. § 360B.435 “Drug” construed.

“Drug” means a compound, substance or preparation, and any component of a compound, substance or preparation, other than a food, a food ingredient, a dietary supplement and an alcoholic beverage, which is: 1. Recognized in the official United States Pharmacopoeia , official Homeopathic Pharmacopoeia of the United States , or official National Formulary , or in any supplement thereto; 2. Intended for use in the diagnosis, cure, mitigation, treatment or prevention of disease; or 3. Intended to affect the structure or any function of the body.

Nev. Rev. Stat. § 360B.437 “Durable medical equipment” construed.

1. “Durable medical equipment” means equipment, including any repair and replacement parts therefor, which: (a) Can withstand repeated use; (b) Is primarily and customarily used to serve a medical purpose; (c) Generally is not useful to a person in the absence of illness or injury; and (d) Is not worn in or on the body. 2. The term includes, without limitation, abduction and orthotic pillows, anesthesia ventilators, bone growth stimulators, dialyzers, enteral feeding systems, drug infusion devices and kidney dialysis machines.

Nev. Rev. Stat. § 360B.440 “Electronic” construed.

“Electronic” means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities.

Nev. Rev. Stat. § 360B.445 “Food” and “food ingredients” construed.

“Food” and “food ingredients” mean substances, whether in liquid, concentrated, solid, frozen, dried or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value, except alcoholic beverages, dietary supplements and tobacco.

Nev. Rev. Stat. § 360B.450 “Lease or rental” construed.

1. Except as otherwise provided in this section, “lease or rental” means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. The term: (a) Includes future options to purchase or extend; (b) Excludes: (1) A transfer of possession or control under a security agreement or plan for deferred payment that requires the transfer of title upon completion of the required payments; (2) A transfer of possession or control under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of $100 or 1 percent of the total required payments; and (3) The provision of tangible personal property together with an operator for a fixed or indeterminate period, if the operator: (I) Is necessary for the property to perform as designed; and (II) Does anything more than maintain, inspect and set up the property; and (c) Includes agreements covering motor vehicles and trailers pursuant to which the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property, as described in 26 U.S.C. § 7701(h)(1). 2. The provisions of subsection 1: (a) Apply regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the Uniform Commercial Code or any other provisions of federal, state or local law. (b) Do not apply to any leases or rentals existing on June 15, 2005.

Nev. Rev. Stat. § 360B.456 “Mobility enhancing equipment” construed.

1. “Mobility enhancing equipment” means equipment, including any repair and replacement parts therefor, which: (a) Is primarily and customarily used to provide or increase the ability to move from one place to another and which is appropriate for use either in a home or a motor vehicle; (b) Is not generally used by persons with normal mobility; and (c) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a manufacturer of motor vehicles. 2. The term includes, without limitation, wheelchairs, walkers, canes, crutches, mobility enhancing car seats for children with disabilities and swivel seats for persons with disabilities.

Nev. Rev. Stat. § 360B.458 “Oxygen delivery equipment” construed.

“Oxygen delivery equipment” means equipment, including any repair and replacement parts therefor, which is used to deliver oxygen or aerosolized medicine to a person. The term includes, without limitation, tanks and concentrators, ventilators, nebulizers, oral-nasal cannulas and continuous positive airway pressure (CPAP) machines.

Nev. Rev. Stat. § 360B.460 “Prepared food” construed.

“Prepared food” means: 1. Food sold in a heated state or heated by the seller; 2. Two or more food ingredients mixed or combined by the seller for sale as a single item, unless the food ingredients: (a) Are only cut, repackaged or pasteurized by the seller; or (b) Contain any raw eggs, fish, meat or poultry, or other such raw animal foods requiring cooking by the consumer to prevent food-borne illnesses, as recommended pursuant to the Food Code published by the Food and Drug Administration of the United States Department of Health and Human Services; and 3. Food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins or straws. For the purposes of this subsection, “plates” does not include any containers or packaging used to transport food.

Nev. Rev. Stat. § 360B.465 “Prescription” construed.

“Prescription” means an order, formula or recipe issued in any form of oral, written, electronic or other means of transmission by a duly licensed practitioner authorized by the laws of this State.

Nev. Rev. Stat. § 360B.470 “Prewritten computer software” construed.

“Prewritten computer software” means computer software, including any prewritten upgrades, which is not designed and developed by the author or other creator to the specifications of a specific purchaser, and computer software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. For the purposes of this section: 1. The combining of two or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. 2. When a person modifies or enhances any computer software of which the person is not the author or creator, that person shall be deemed to be the author or creator only of those modifications or enhancements. 3. Any prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree remains prewritten computer software if that modification or enhancement is designed and developed to the specifications of a specific purchaser, except that the modification or enhancement does not constitute prewritten computer software if there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for that modification or enhancement.

Nev. Rev. Stat. § 360B.475 “Prosthetic device” construed.

“Prosthetic device” means a replacement, corrective or supportive device, including any repair and replacement parts therefor, worn on or in the body: 1. To replace artificially a missing portion of the body; 2. To prevent or correct a physical deformity or malfunction; or 3. To support a weak or deformed portion of the body, Ê except that the term does not include any corrective eyeglasses, contact lenses or hearing aids.

Nev. Rev. Stat. § 360B.480 “Sales price” construed.

1. “Sales price” means the total amount of consideration, including cash, credit, property and services, for which personal property is sold, leased or rented, valued in money, whether received in money or otherwise, and without any deduction for: (a) The seller’s cost of the property sold; (b) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller; (c) Any charges by the seller for any services necessary to complete the sale, including any delivery charges which are not stated separately pursuant to subsection 1 of NRS 360B.290 and excluding any installation charges which are stated separately pursuant to subsection 2 of NRS 360B.290 ; and (d) Except as otherwise provided in subsection 2, any credit for any trade-in. 2. The term does not include: (a) Any delivery charges which are stated separately pursuant to subsection 1 of NRS 360B.290 ; (b) Any installation charges which are stated separately pursuant to subsection 2 of NRS 360B.290 ; (c) Any credit for any trade-in which is: (1) Specifically exempted from the sales price pursuant to chapter 372 or 374 of NRS; and (2) Stated separately pursuant to subsection 2 of NRS 360B.290 ; (d) Any discounts, including those in the form of cash, term or coupons that are not reimbursed by a third party, which are allowed by a seller and taken by the purchaser on a sale; (e) Any interest, financing and carrying charges from credit extended on the sale of personal property, if stated separately pursuant to subsection 2 of NRS 360B.290 ; (f) Any taxes legally imposed directly on the consumer which are stated separately pursuant to subsection 2 of NRS 360B.290 ; and (g) The complimentary portion of any food, meals or nonalcoholic drinks provided on a complimentary basis, in whole or in part, to the employees, patrons or guests of a retailer. 3. The term includes consideration received by a seller from a third party if: (a) The seller actually receives consideration from a person other than the purchaser and the consideration is directly related to a price reduction or discount on the sale; (b) The seller has an obligation to pass the price reduction or discount through to the purchaser; (c) The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and (d) Any of the following criteria is satisfied: (1) The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount, and the coupon, certificate or other documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate or other documentation is presented. (2) The purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount. For the purposes of this subparagraph, a preferred customer card that is available to any patron does not constitute membership in such a group. (3) The price reduction or discount is identified as a third-party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.

Nev. Rev. Stat. § 360B.483 “Specified digital products” construed.

1. “Specified digital products” means electronically transferred digital audio works, digital audiovisual works and digital books. 2. As used in this section: (a) “Digital audio works” means works that result from the fixation of a series of musical, spoken or other sounds, including ringtones. (b) “Digital audiovisual works” means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any. (c) “Digital books” means works that are generally recognized in the ordinary and usual sense as books. (d) “Electronically transferred” means obtained by a purchaser by means other than tangible storage media. (e) “Ringtones” means digitized sound files that are downloaded onto a device and may be used to alert the customer with respect to a communication.

Nev. Rev. Stat. § 360B.485 “Tangible personal property” construed.

“Tangible personal property” includes, but is not limited to, electricity, water, gas, steam and prewritten computer software. The term does not include any products that are transferred electronically to a purchaser.

Nev. Rev. Stat. § 360B.490 “Tobacco” construed.

“Tobacco” means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360B.htmlFetched: 10/4/2026

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