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33 chapters · 2,132 sections in this title.
NRS 372.800 Indian reservations and colonies: Imposition and collection of sales tax.
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NRS 372.800 Indian reservations and colonies: Imposition and collection of sales tax. 1. The governing body of an Indian reservation or Indian colony may impose a tax on the privilege of selling tangible personal property at retail on the reservation or colony. 2. If a sales tax …
NRS 372.805 Indian reservations and colonies: Restriction on collection of tax by Department.
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NRS 372.805 Indian reservations and colonies: Restriction on collection of tax by Department. The Department of Taxation shall not collect the tax imposed by this chapter on the sale of tangible personal property on an Indian reservation or Indian colony on which a tax has been i…
NRS 372.810 Rights of Indians not abridged.
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NRS 372.810 Rights of Indians not abridged. Nothing in this chapter abridges the rights of any Indian, individual or tribe, or infringes upon the sovereignty of any Indian tribe, organized under the Indian Reorganization Act (25 U.S.C. §§ 476 et seq.). (Added to NRS by 1989, 1109…
NRS 372.815 Strict construction of certain provisions of chapter.
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NRS 372.815 Strict construction of certain provisions of chapter. The imposition of taxes by this chapter, the categories of transactions upon which taxes are imposed and the specification of exemptions are exclusive. The Tax Commission and the Department shall not construe any p…