reglab/housing_qa huggingface dataset:
NV Rev Stat § 360B.225 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.225 - Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability.

The Department shall:  1. Review the software submitted for the certification of a certified automated system pursuant to the Agreement and, if the Department determines that the software accurately reflects the taxability of the product categories included in the program, certify its acceptance of the determination of the taxability of the product categories included in the program.  2. Except as otherwise provided in subsection 3:  (a) If a certified service provider acting on behalf of a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reliance on the certification of the Department pursuant to subsection 1 regarding the certified automated system used by that certified service provider, waive any liability of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for:  (1) The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and  (2) Any penalties and interest on that amount.  (b) If a registered seller who elects to use a certified automated system pursuant to subsection 3 of NRS 360B.200 fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reliance on the certification of the Department pursuant to subsection 1 regarding the certified automated system used by that registered seller, waive any liability of the registered seller for:  (1) The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and  (2) Any penalties and interest on that amount.  3. Notify a certified service provider or a registered seller who elects to use a certified automated system pursuant to subsection 3 of NRS 360B.200 if the Department determines that the taxability of any item or transaction is being incorrectly classified by the certified automated system used by the certified service provider or registered seller. The provisions of subsection 2 do not require the waiver of any liability for the incorrect classification of an item or transaction regarding which notice was provided to the certified service provider or registered seller pursuant to this subsection if the incorrect classification occurs more than 10 days after the receipt of that notice.  (Added to NRS by 2007, 2302; A 2009, 584)
NV Rev Stat § 360B.230 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.230 - Posting by Department of certain information on website or other Internet site; notice of changes to posted information.

  1. The Department shall post on a website or other Internet site that is operated or administered by or on behalf of the Department, in any format which may be required by the Agreement:  (a) The rates of sales and use taxes for this State and for each local government and Indian reservation or Indian colony in this State that imposes such taxes.  (b) Any change in those rates.  (c) Any amendments to the statutory provisions and administrative regulations of this State governing the registration of sellers and the collection of sales and use taxes.  (d) Any change in the boundaries of local governments in this State that impose sales and use taxes.  (e) The list maintained pursuant to NRS 360B.240.  (f) A matrix for determining the taxability of products in this State and any change in the taxability of a product listed in that matrix.  (g) Any other information the Department deems appropriate.  2. The Department shall make a reasonable effort to provide sellers with as much advance notice as possible of any changes or amendments required to be posted pursuant to subsection 1 and of any other changes in the information posted pursuant to subsection 1. Except as otherwise provided in NRS 360B.250, the failure of the Department to provide such notice and the failure of a seller to receive such notice does not affect the obligation of the seller to collect and remit any applicable sales and use taxes.  (Added to NRS by 2003, 2353; A 2005, 1778; 2007, 2305)
NV Rev Stat § 360B.240 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.240 - Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.

  1. The Department shall maintain a list that denotes for each five-digit and nine-digit zip code in this State the combined rates of sales taxes and the combined rates of use taxes imposed in the area of that zip code, and the applicable taxing jurisdictions, including, without limitation, any pertinent Indian reservation or Indian colony. If the combined rate of all the sales taxes or use taxes respectively imposed within the area of a zip code is not the same for the entire area of the zip code, the Department shall denote in the list the lowest combined tax rates for the entire zip code.  2. If a street address does not have a nine-digit zip code or if a registered seller or certified service provider is unable to determine the nine-digit zip code applicable to a purchase after exercising due diligence to determine that information, that seller or certified service provider may, except as otherwise provided in subsection 3, apply the rate denoted for the five-digit zip code in the list maintained pursuant to this section. For the purposes of this subsection, there is a rebuttable presumption that a registered seller or certified service provider has exercised due diligence if the seller or certified service provider has attempted to determine the nine-digit zip code applicable to a purchase by using software approved by the Department which makes that determination from the street address and five-digit zip code applicable to the purchase.  3. The list maintained pursuant to this section does not apply to and must not be used for any transaction regarding which a purchased product is received by the purchaser at the business location of the seller.  (Added to NRS by 2003, 2353; A 2005, 1778; 2007, 2306)
NV Rev Stat § 360B.250 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.250 - Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.

The Department shall:  1. If a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240, waive any liability of the registered seller for:  (a) The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and  (b) Any penalties and interest on that amount.  2. If a certified service provider acting on behalf of a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240, waive any liability of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for:  (a) The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and  (b) Any penalties and interest on that amount.  3. Waive any liability of a purchaser for any sum for which the liability of a registered seller or certified service provider is required to be waived pursuant to subsection 1 or 2 with regard to a transaction involving that purchaser.  4. If a purchaser fails to pay the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230, waive any liability of the purchaser for:  (a) The amount of the sales or use tax which the purchaser fails to pay as a result of that reliance; and  (b) Any penalties and interest on that amount.  5. If an increase in the rate of any sales or use tax imposed in this State becomes effective within 30 days after the enactment of a statute providing for that increase, waive any liability of a registered seller for:  (a) The amount of the sales or use tax which the registered seller fails to collect at the increased rate; and  (b) Any penalties and interest on that amount,  unless the registered seller fails to collect the tax at the rate in effect immediately preceding that increase, the registered seller’s failure to collect the tax at the increased rate extends beyond the first 30 days after the enactment of the statute providing for that increase, the registered seller fraudulently fails to collect the tax at the increased rate or the registered seller solicits purchasers based on the rate in effect immediately preceding that increase.  (Added to NRS by 2003, 2354; A 2005, 1778; 2007, 2306; 2009, 585)
NV Rev Stat § 360B.255 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.255 - Application of tax to shipment of tangible personal property that includes both taxable and exempt property.

If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property:  1. Shall allocate any delivery charges the seller imposes by using a percentage based on:  (a) The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or  (b) The total weight of the taxable property compared to the total weight of all the property in the shipment;  2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and  3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.  (Added to NRS by 2005, 1772)
NV Rev Stat § 360B.260 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.260 - Direct pay permits: Use; application for permit.

  1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if:  (a) The seller does not maintain a place of business in this State; and  (b) The purchaser has obtained a direct pay permit pursuant to the provisions of this section.  2. A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that:  (a) Is on a form prescribed by the Department; and  (b) Sets forth such information as is required by the Department.  3. The application must be signed by:  (a) The owner if he or she is a natural person;  (b) A member or partner if the seller is an association or partnership; or  (c) An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.  4. Any purchaser who obtains a direct pay permit pursuant to this section shall:  (a) Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and  (b) Report and pay those taxes to the appropriate authority.  (Added to NRS by 2003, 2356; A 2005, 1778; 2007, 2307)
NV Rev Stat § 360B.290 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.290 - Contents of document given to purchaser indicating sales price of tangible personal property.

Any invoice, billing or other document given to a purchaser that indicates the sales price for which tangible personal property is sold:  1. May state separately any amount received by the seller for any transportation, shipping or postage charges for the delivery of the property to a location designated by the purchaser; and  2. Must state separately any amount received by the seller for:  (a) Any installation charges for the property;  (b) Any credit for any trade-in which is specifically exempted from the sales price of the property pursuant to chapter 372 or 374 of NRS;  (c) Any interest, financing and carrying charges from credit extended on the sale; and  (d) Any taxes legally imposed directly on the consumer.  (Added to NRS by 2003, 2358; A 2005, 1775, 1778; 2007, 2308; 2009, 586; 2011, 2752)
NV Rev Stat § 360B.300 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.300 - Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically.

Notwithstanding the provisions of any other specific statute:  1. If any sales or use tax is due and payable on:  (a) A Saturday, Sunday or legal holiday, the tax may be paid on the next succeeding business day; or  (b) A day on which a Federal Reserve bank is closed and, as a result of that closure, the taxpayer is not able to remit the tax electronically in accordance with the regulations adopted by the Department pursuant to NRS 360.092, the tax may be paid on the next succeeding day on which the Federal Reserve bank is open.  2. If any sales or use tax return is:  (a) Due on a Saturday, Sunday or legal holiday, the return may be filed on the next succeeding business day; or  (b) Required to be filed in conjunction with a remittance of the tax and paragraph (b) of subsection 1 applies to that remittance, the return may be filed on the same day as the tax may be paid in accordance with that paragraph.  (Added to NRS by 2003, 2358; A 2005, 1778; 2011, 2752)
NV Rev Stat § 360B.310 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.310 - Effective date of change in tax rate resulting from change in boundary of local government.

Notwithstanding the provisions of any other specific statute, if the boundary of a local government that has imposed a sales or use tax is changed, any change in the rate of that tax which results therefrom becomes effective on the first day of the first calendar quarter that begins at least 60 days after the effective date of the change in the boundary.  (Added to NRS by 2003, 2358; A 2005, 1778)
NV Rev Stat § 360B.320 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.320 - Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions.

  1. The Department shall provide public notification to consumers of tangible personal property, including purchasers who are exempt from any sales and use taxes, of the practices of this State relating to the collection, use and retention of any personally identifiable information.  2. The Department shall not retain any personally identifiable information if the information is no longer required to ensure the validity of exemptions from sales and use taxes.  3. When any personally identifiable information that identifies a natural person is retained by or on behalf of the State, that person is entitled to reasonable access to that information to correct any portion thereof which has been inaccurately recorded.  4. If any person or other entity, except a state which is a member of the Agreement or any person or other entity who is entitled to such information pursuant to any state law or the Agreement, requests any personally identifiable information maintained by the Department, the Department shall make a reasonable and timely effort to notify any person who is identified by the requested information.  5. The Attorney General shall enforce the provisions of this section.  6. As used in this section, "personally identifiable information" means information that identifies:  (a) A participant in the system created pursuant to the Agreement; or  (b) A consumer of tangible personal property who deals with a registered seller that elects to use a certified service provider as its agent to perform all the functions of the seller relating to sales and use taxes, other than the obligation of the seller to remit the taxes on its own purchases.  (Added to NRS by 2005, 1771)
NV Rev Stat § 360B.330 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

  1. No purchaser may commence or maintain any cause of action against any seller for the refund of any sales or use tax erroneously or illegally collected by the seller unless:  (a) The purchaser provides the seller with written notice of his or her request for a refund, containing such information as is necessary to determine the validity of the request; and  (b) The seller:  (1) Denies the request; or  (2) Fails to respond to the request within 60 days after receiving the notice of the request provided in accordance with paragraph (a).  2. For the purposes of any action brought by a purchaser against a seller for the refund of any sales or use tax erroneously or illegally collected by the seller, the seller is presumed to have a reasonable business practice regarding the collection of sales and use taxes if the seller:  (a) Uses a provider or system, including a proprietary system, that is certified by this State; and  (b) Has remitted to this State all sales and use taxes collected on behalf of this State and each local government in this State, less any deductions, credits and collection allowances to which the seller is entitled.  (Added to NRS by 2005, 1772)
NV Rev Stat § 360B.350 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.350 - Definitions.

As used in NRS 360B.350 to 360B.375, inclusive:  1. "Receive" means taking possession of tangible personal property. The term does not include possession by a shipping company on behalf of a purchaser.  2. "Transportation equipment" means:  (a) Locomotives and railcars used for the carriage of persons or property in interstate commerce.  (b) Trucks and truck-tractors having a manufacturer’s gross vehicle weight rating of more than 10,000 pounds, and trailers, semitrailers and passenger buses that are:  (1) Registered pursuant to the International Registration Plan, as adopted by the Department of Motor Vehicles pursuant to NRS 706.826; or  (2) Operated under the authority of a carrier who is authorized by the Federal Government to engage in the carriage of persons or property in interstate commerce.  (c) Aircraft operated by an air carrier who is authorized by the Federal Government or a foreign government to engage in the carriage of persons or property in interstate or foreign commerce.  (d) Containers designed for use on and component parts attached or secured to any of the items described in paragraph (a), (b) or (c).  (Added to NRS by 2003, 2354; A 2005, 1778; 2011, 2753)
NV Rev Stat § 360B.355 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.355 - Applicability of provisions.

  1. Except as otherwise provided in this section and NRS 360B.281, for the purpose of determining the liability of a seller for sales and use taxes, a retail sale shall be deemed to take place at the location determined pursuant to NRS 360B.350 to 360B.375, inclusive.  2. NRS 360B.350 to 360B.375, inclusive, do not:  (a) Affect any liability of a purchaser or lessee for a use tax.  (b) Apply to:  (1) The retail sale or transfer of watercraft, modular homes, manufactured homes or mobile homes.  (2) The retail sale, other than the lease or rental, of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment.  (Added to NRS by 2003, 2354; A 2005, 1778; 2011, 2753)
NV Rev Stat § 360B.360 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.360 - Retail sale of tangible personal property generally.

Except as otherwise provided in NRS 360B.350 to 360B.375, inclusive, the retail sale, excluding the lease or rental, of tangible personal property shall be deemed to take place:  1. If the property is received by the purchaser at a place of business of the seller, at that place of business.  2. If the property is not received by the purchaser at a place of business of the seller:  (a) At the location indicated to the seller pursuant to any instructions provided for the delivery of the property to the purchaser or to another recipient who is designated by the purchaser as his or her donee; or  (b) If no such instructions are provided and if known by the seller, at the location where the purchaser or another recipient who is designated by the purchaser as his or her donee, receives the property.  3. If subsections 1 and 2 do not apply, at the address of the purchaser indicated in the business records of the seller that are maintained in the ordinary course of the seller’s business, unless the use of that address would constitute bad faith.  4. If subsections 1, 2 and 3 do not apply, at the address of the purchaser obtained during the consummation of the sale, including, if no other address is available, the address of the purchaser’s instrument of payment, unless the use of an address pursuant to this subsection would constitute bad faith.  5. In all other circumstances, at the address from which the property was shipped.  (Added to NRS by 2003, 2355; A 2005, 1778; 2011, 2753)
NV Rev Stat § 360B.365 (2021)
2021 Nevada Revised Statutes|Chapter 360B - Sales and Use Tax Administration|NRS 360B.365 - Lease or rental of tangible personal property generally.

  1. Except as otherwise provided in this section and NRS 360B.355, 360B.370 and 360B.375, the lease or rental of tangible personal property shall be deemed to take place as follows:  (a) If the lease or rental requires recurring periodic payments, for the purposes of:  (1) The first periodic payment, the location of the lease or rental shall be deemed to take place at the location determined pursuant to NRS 360B.360; and  (2) Subsequent periodic payments, the location of the lease or rental shall be deemed to take place at the primary location of the property. For the purposes of this subparagraph, the primary location of the property shall be deemed to be the address for the property provided by the lessee and set forth in the records maintained by the lessor in the ordinary course of business, regardless of the intermittent use of the property at different locations, unless the use of that address would constitute bad faith.  (b) If the lease or rental does not require recurring periodic payments, the location of the lease or rental shall be deemed to take place at the location determined pursuant to NRS 360B.360.  2. This section does not apply to the determination of any liability of a seller for any sales or use taxes imposed on:  (a) The acquisition of tangible personal property for lease; or  (b) Any accelerated or lump-sum payments made pursuant to a lease or rental of tangible personal property.  (Added to NRS by 2003, 2355; A 2005, 1778)