Nev. Rev. Stat. § 360B.010
Short title
This chapter shall be known as the Simplified Sales and Use Tax Administration Act.
Nevada Revised Statutes Chapter 360B — Sales and Use Tax Administration
Nevada · statute · Nev. Rev. Stat. ch. 360B · 65 active provisions
Provisions
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 a…
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.040
“Agreement” defined
“Agreement” means the Streamlined Sales and Use Tax Agreement.
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.063
“Purchaser” defined
“Purchaser” means a person to whom a sale of tangible personal property is made.
Nev. Rev. Stat. § 360B.065
“Registered seller” defined
“Registered seller” means a seller registered pursuant to NRS 360B.200.
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…
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 multistat…
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 ret…
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 an…
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 taxe…
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…
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.…
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 misreprese…
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…
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…
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 Sta…
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