Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 360B.355: Applicability of provisions.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 360B - SALES AND USE TAX ADMINISTRATION
STREAMLINED SALES AND USE TAX AGREEMENT
Sources of Transactions

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.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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