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]