Nevada Revised Statutes 360.920 – ‘Local sales and use taxes’ defined. [Effective through June 30, 2036.]
Current as of: 2023 | Check for updates
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‘Local sales and use taxes’ means only the taxes imposed pursuant to chapter 377 of NRS on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the county in which the qualified project is located. The term does not include the taxes imposed by the Sales and Use Tax Act.
Terms Used In Nevada Revised Statutes 360.920
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Personal property: All property that is not real property.
- retailer: has the meaning ascribed to it in Nevada Revised Statutes 360.005