NRS 360B.240
Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.

1.

The Department shall maintain a list that denotes for each five-digit and nine-digit zip code in this State the combined rates of sales taxes and the combined rates of use taxes imposed in the area of that zip code, and the applicable taxing jurisdictions, including, without limitation, any pertinent Indian reservation or Indian colony. If the combined rate of all the sales taxes or use taxes respectively imposed within the area of a zip code is not the same for the entire area of the zip code, the Department shall denote in the list the lowest combined tax rates for the entire zip code.

2.

If a street address does not have a nine-digit zip code or if a registered seller or certified service provider is unable to determine the nine-digit zip code applicable to a purchase after exercising due diligence to determine that information, that seller or certified service provider may, except as otherwise provided in subsection 3, apply the rate denoted for the five-digit zip code in the list maintained pursuant to this section. For the purposes of this subsection, there is a rebuttable presumption that a registered seller or certified service provider has exercised due diligence if the seller or certified service provider has attempted to determine the nine-digit zip code applicable to a purchase by using software approved by the Department which makes that determination from the street address and five-digit zip code applicable to the purchase.

3.

The list maintained pursuant to this section does not apply to and must not be used for any transaction regarding which a purchased product is received by the purchaser at the business location of the seller.

Source: Section 360B.240 — Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec240.

360B.200
Establishment and maintenance of registration system for sellers 360B.210
Liability of certified service provider as agent of seller 360B.220
Responsibility and liability of person that provides and seller that uses certified automated system 360B.225
Certified automated system: Certification by Department 360B.230
Posting by Department of certain information on website or other Internet site 360B.240
Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State. 360B.250
Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances. 360B.255
Application of tax to shipment of tangible personal property that includes both taxable and exempt property. 360B.260
Direct pay permits: Use 360B.281
Purchases of direct mail. 360B.290
Contents of document given to purchaser indicating sales price of tangible personal property. 360B.300
Payment of tax and filing of return due on weekend, legal holiday or certain days taxpayer is unable to remit tax electronically. 360B.310
Effective date of change in tax rate resulting from change in boundary of local government. 360B.320
Personally identifiable information: Notification of practices of State 360B.330
Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

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Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

NRS 360B.240 Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.

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NRS 360B.240
Maintenance by Department and use of list denoting tax rates and taxing jurisdictions for each zip code in State.