Nevada AG Opinions, 2018

NRS 362.110 requires the recipient of mineral royalties to report certain information to the Department of Taxation (Department) so that the Department can calculate and verify the amount of net proceeds tax due on those royalties. Further, NRS 362.120(4) levies the applicable tax specifically against the recipient of the royalties, and not against the mining property from which those royalties derive. According to both of these statutes, the recipient of mineral royalties is not subject to these obligations unless the recipient is a “person.” Since the University is not a “person” under Nevad

NRS 281.123 limits the maximum salary payable to persons employed by the State or an agency of the State. The staffers to a fee-funded board or commission of the State are employees of the State for purposes of NRS 281.123. Unless exempted by a separate provision of law governing the compensation or employment qualifications for a specific position, a fee- funded board or commission must comply with the salary limitation set forth in NRS 281.123. ANALYSIS NRS 281.123(1) provides that "the salary of a person employed by the State or any agency of the State must not exceed 95 percent of the sala

The Department has reasonably interpreted NRS 374.785 and NRS 377.055 as requiring that the receipts attributable to the LSST be distributed to the county in which the collecting retailers are located, and that the receipts attributable to the BCCRT be distributed to the county in which goods have been delivered. BACKGROUND Sales tax rates in Nevada vary from county to county. Each county has a minimum sales tax rate of 6.850%, comprised of four components: sales tax (2.00%), the LSST (2.60%), the BCCRT (0.50%), and the supplemental city- county relief tax (1.75%). Thirteen of Nevada’s countie