Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.

NRS 360B.220 Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system. 1. A person that provides a certified automated system is: (a) Responsible for the proper functioning of that system; and (b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system. 2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax. 3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard. (Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777)