{"data":{"id":"us-nv/nrs-360b.220","jurisdiction":"us-nv","citation":"NRS 360B.220","heading":"Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.","body":"1. A person that provides a certified automated system is:\n(a) Responsible for the proper functioning of that system; and\n(b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.\n2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.\n3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360B - SALES AND USE TAX ADMINISTRATION","STREAMLINED SALES AND USE TAX AGREEMENT","Implementation of Agreement"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec220","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"0201ac6808fef84a118821dba2ad3437d8820a8f8e2025a04100aee92b0396c4","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.210","next":"us-nv/nrs-360b.225"},"notice":"GroundRules: Original legal text. Not legal advice."}