NRS 360B.220
Responsibility and liability of person that provides and seller that uses certified automated system

  • liability of seller for proprietary system.

1.

A person that provides a certified automated system is:

(a)

Responsible for the proper functioning of that system; and

(b)

Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.

2.

A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.

3.

A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

Source: Section 360B.220 — Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system., https://www.­leg.­state.­nv.­us/NRS/NRS-360B.­html#NRS360BSec220.

Last Updated

Feb. 5, 2021

§ 360B.220’s source at nv​.us