{"data":{"id":"us-nv/nrs-360b.255","jurisdiction":"us-nv","citation":"NRS 360B.255","heading":"Application of tax to shipment of tangible personal property that includes both taxable and exempt property.","body":"If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property:\n1. Shall allocate any delivery charges the seller imposes by using a percentage based on:\n(a) The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or\n(b) The total weight of the taxable property compared to the total weight of all the property in the shipment;\n2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and\n3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.","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#NRS360BSec255","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"508ead84b874de4af94c2134d46be220515e98ec8a61ce4187f1ef1666e4f9bc","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.250","next":"us-nv/nrs-360b.260"},"notice":"GroundRules: Original legal text. Not legal advice."}