Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.750. Certificate of authority for collection of use tax by retailers from out of State.

Latest version.

A retailer who does not maintain a place of business in this State may obtain a certificate of authority from the Commission, authorizing the retailer to collect the tax from purchasers, give receipts and pay the tax to the Commission in the same manner as a retailer who maintains a place of business in this State.

[Tax Comm’n, Combined Sales and Use Tax Ruling part No. 41, eff. 3-1-68]

                    
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