{"data":{"id":"us-nv/nrs-372.105","jurisdiction":"us-nv","citation":"NRS 372.105","heading":"Imposition and rate.","body":"For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at the rate of 2 percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in this State on or after July 1, 1955.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","SALES TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec105","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"0f619b13b079bf2513f57b225af6b80eb0c7ef899003368011fb4d066499de15","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.102","next":"us-nv/nrs-372.110"},"notice":"GroundRules: Original legal text. Not legal advice."}