Nev. Rev. Stat. ch. 360B – Sales and Use Tax Administration | Midpage

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Nevada Revised Statutes

Chapter 360B

Nev. Rev. Stat. ch. 360B

Sales and Use Tax Administration

360B.010Short title 360B.020Legislative findings and declaration 360B.030Definitions 360B.040“Agreement” defined 360B.050“Certified automated system” defined 360B.060“Certified service provider” defined 360B.062“Person” defined 360B.063“Purchaser” defined 360B.065“Registered seller” defined 360B.067“Retail sale” defined 360B.070“Sales tax” defined 360B.080“Seller” defined 360B.090“State” defined 360B.095“Tangible personal property” defined 360B.100“Use tax” defined 360B.110Duties of Nevada Tax Commission 360B.120Prerequisites to membership 360B.150Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law 360B.160Nature and purpose of Agreement 360B.170Effect of Agreement and adoption thereof on state law; implementation of conditions of Agreement 360B.200Establishment and maintenance of registration system for sellers; rights and duties of registering seller 360B.210Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers 360B.220Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system 360B.225Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability 360B.230Posting by Department of certain information on website or other Internet site; notice of changes to posted information 360B.240Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State 360B.250Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances 360B.255Application of tax to shipment of tangible personal property that includes both taxable and exempt property 360B.260Direct pay permits: Use; application for permit 360B.281Purchases of direct mail 360B.290Contents of document given to purchaser indicating sales price of tangible personal property 360B.300Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically 360B.310Effective date of change in tax rate resulting from change in boundary of local government 360B.320Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions 360B.330Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller 360B.350Definitions 360B.355Applicability of provisions 360B.360Retail sale of tangible personal property generally 360B.365Lease or rental of tangible personal property generally 360B.370Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment 360B.375Lease or rental of transportation equipment 360B.400Duty of Department 360B.405“Alcoholic beverages” construed 360B.410“Computer” construed 360B.415“Computer software” construed 360B.420“Delivered electronically” construed 360B.425“Delivery charges” construed 360B.430“Dietary supplement” construed 360B.435“Drug” construed 360B.437“Durable medical equipment” construed 360B.440“Electronic” construed 360B.445“Food” and “food ingredients” construed 360B.450“Lease or rental” construed 360B.455“Medicine” construed 360B.456“Mobility enhancing equipment” construed 360B.458“Oxygen delivery equipment” construed 360B.460“Prepared food” construed 360B.465“Prescription” construed 360B.470“Prewritten computer software” construed 360B.475“Prosthetic device” construed 360B.480“Sales price” construed 360B.483“Specified digital products” construed 360B.485“Tangible personal property” construed 360B.490“Tobacco” construed 360B.495“Tonics and vitamins” construed