NAC372.520. Vending machines: Sales price; computation of tax.

Each operator of vending machines shall establish the sales price of the items in the machines with the Commission and if the Commission is satisfied that the sales price does not include the tax imposed, he or she may compute his or her tax on the basis of that sales price. If permission is granted to compute the tax on this basis, he or she shall post a notice on each vending machine notifying the public of this fact. The notice must be in substantially the following form:

     “The sales price of any item sold through this machine includes applicable Nevada State and Local Sales Taxes.”

     [Tax Comm’n, Combined Sales and Use Tax Ruling part No. 25, eff. 6-14-68]