{"data":{"id":"us-nv/nrs-372.385","jurisdiction":"us-nv","citation":"NRS 372.385","heading":"Lease and rental receipts: Reporting; payment.","body":"For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid in accordance with such regulations as the Department may prescribe.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","RETURNS AND PAYMENTS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec385","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"711c8546ea41b8c010478e2d1c03a0f0e562da97f70735d7688d9ff454a9f520","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.383","next":"us-nv/nrs-372.390"},"notice":"GroundRules: Original legal text. Not legal advice."}