1. 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. 2. NRS 360B.350 to 360B.375, inclusive, do not:

   1. (a) Affect any liability of a purchaser or lessee for a use tax.

   2. (b) Apply to:

      1. (1) The retail sale or transfer of watercraft, modular homes, manufactured homes or mobile homes.
      2. (2) The retail sale, other than the lease or rental, of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.

(Added to NRS by 2003, 2354; A 2005, 1778; 2011, 2753)