“Use tax” defined.

NRS 360B.100, under SALES AND USE TAX ADMINISTRATION.

NRS 360B.100

NRS 360B.100 “Use tax” defined. “Use tax” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section 3 of chapter 513, Statutes of Nevada 1985, at page 1562, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement. (Added to NRS by 2001, 1712; A 2003, 2359; 2005, 1778)