Nev. Admin. Code § 372.760

Current through September 16, 2024
Section 372.760 - Determination of amount of tax due; inclusion of tax in sales price of item
1. A taxpayer shall determine the amount of the sales or use tax due on a retail sale or purchase of tangible personal property as provided in NRS 360.299.
2. A retailer may include the tax in the sales price of an item, but if he or she does so, the retailer shall notify:
(a) The public by posting a sign which is visible to all customers and states that the sales tax is included in the sales price; or
(b) The customer by printing on the receipt for the item a statement that the sales tax is included in the sales price.

In the absence of such a notification, the total amount charged to the customer shall be deemed to be the price of the item.

Nev. Admin. Code § 372.760

Tax Comm'n, Combined Sales and Use Tax Ruling No. 1, eff. 8-21-81-NAC A 10-10-83; 9-13-91; R021-08, 4-17-2008

NRS 360.090, 360B.110, 372.725