{"data":{"id":"us-nv/nrs-372.805","jurisdiction":"us-nv","citation":"NRS 372.805","heading":"Indian reservations and colonies: Restriction on collection of tax by Department.","body":"The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been imposed pursuant to NRS 372.800 if:\n1. The tax is equal to or greater than the tax imposed by this chapter; and\n2. A copy of an approved tribal tax ordinance imposing the tax has been filed with the Department of Taxation.","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#NRS372Sec805","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"2890d92fef5d47c5d0b38872c4bbc84ff3d7d93cd292db2c91f04331b20f89d0","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.800","next":"us-nv/nrs-372.810"},"notice":"GroundRules: Original legal text. Not legal advice."}