{"data":{"id":"us-nv/nrs-372.800","jurisdiction":"us-nv","citation":"NRS 372.800","heading":"Indian reservations and colonies: Imposition and collection of sales tax.","body":"1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony.\n2. If a sales tax is imposed, the governing body may establish procedures for collecting the tax from any person authorized to do business on the reservation or colony.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","MISCELLANEOUS PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec800","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"3b61fc3c21165e7ab1fac1cd79757535804fd236bb32b6ffb983fe3ca16e8389","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.795","next":"us-nv/nrs-372.805"},"notice":"GroundRules: Original legal text. Not legal advice."}