1.  Except as otherwise provided in this section or required by the Department pursuant to NRS 360B.200, the reporting and payment period of:

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(a) A taxpayer whose taxable sales do not exceed $10,000 per month is a calendar quarter.

(b) A taxpayer who files reports on a quarterly basis in accordance with paragraph (a) and:

(1) From whom no tax is due pursuant to this chapter for the immediately preceding three quarterly reporting periods; or

(2) Whose taxable sales do not exceed a total amount of $1,500 for the immediately preceding four quarterly reporting periods, is 12 calendar months, unless the taxable sales of the taxpayer exceed a total amount of $1,500 for such a 12-month reporting and payment period or $10,000 for a calendar month.

2.  The Department, if it deems this action necessary to ensure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than monthly, quarterly or annual periods.