{"data":{"id":"us-nv/nrs-374.390","jurisdiction":"us-nv","citation":"NRS 374.390","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 shall be reported and the tax paid in accordance with such regulations as the Department may prescribe.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX","RETURNS AND PAYMENTS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec390","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"37d3eef97a3b02459626aeb27f7b2d76e5afa4db9deb9e634e380015966fd81c","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-374.388","next":"us-nv/nrs-374.395"},"notice":"GroundRules: Original legal text. Not legal advice."}