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  • NRS: CHAPTER 360B - SALES AND USE TAX ADMINISTRATION
    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
  • NRS Chapter 360B – Sales and Use Tax Administration
    Nevada Revised Statutes Title 32, Revenue and Taxation; Chapter 360B, Sales and Use Tax Administration Refreshed: 2025-05-10
  • NRS: CHAPTER 360 - GENERAL PROVISIONS - Nevada Legislature
    Except as otherwise provided in subsection 4, on or before September 30 of each even-numbered year, the Department shall determine the combined revenue from the taxes imposed by chapters 363A and 363B of NRS and the commerce tax imposed by chapter 363C of NRS for the preceding fiscal year
  • Nevada Revised Statutes Chapter 360B (2025) - Sales and Use Tax . . .
    NRS 360B 370 - Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment
  • NRS 360B. 250 – Waiver of liability for failure to collect or pay . . .
    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:
  • Nevada Revised Statutes § 360B. 480 (2025) - Sales price construed . . .
    "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;
  • AB403_EN - tax. nv. gov
    (Chapters 360B, 372 and 374 of NRS) Under existing law, the Legislature has found and declared that this State should enter into an interstate agreement to simplify and modernize sales and use tax administration to reduce the burden of tax compliance for all sellers and types of commerce
  • CHAPTER360B. Sales and Use Tax Administration
    The Nevada Revised Statutes (NRS) are the current codified laws of the State of Nevada The Nevada Supreme Court interprets the law and constitution of Nevada Nevada law consists of Rules for Sealing and Redacting Court Records,State Financial Administration, Commission on Mineral Resources
  • STATE OF NEVADA DEPARTMENT OF TAXATION - tax. nv. gov
    Therefore, no sales tax is due by either the lessor or the lessee when the lessee is an exempt entity! However, Government Services Fee and County Car Rental fee still apply
  • Chapter 360B - Sales and Use Tax Administration
    NRS 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





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