{"data":{"id":"us-nv/nrs-360b.260","jurisdiction":"us-nv","citation":"NRS 360B.260","heading":"Direct pay permits: Use; application for permit.","body":"1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if:\n(a) The seller does not maintain a place of business in this State; and\n(b) The purchaser has obtained a direct pay permit pursuant to the provisions of this section.\n2. A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that:\n(a) Is on a form prescribed by the Department; and\n(b) Sets forth such information as is required by the Department.\n3. The application must be signed by:\n(a) The owner if he or she is a natural person;\n(b) A member or partner if the seller is an association or partnership; or\n(c) An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.\n4. Any purchaser who obtains a direct pay permit pursuant to this section shall:\n(a) Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and\n(b) Report and pay those taxes to the appropriate authority.","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#NRS360BSec260","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"c61e17d04bc8d40ae35792ff7bfcd790b3a1f3593340a3d702c64014d529abbe","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360b.255","next":"us-nv/nrs-360b.281"},"notice":"GroundRules: Original legal text. Not legal advice."}