NRS 360B.250
Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.

The Department shall:

1.

If a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240, waive any liability of the registered seller for:

(a)

The amount of the sales or use tax which the registered seller fails to collect as a result of that reliance; and

(b)

Any penalties and interest on that amount.

2.

If a certified service provider acting on behalf of a registered seller fails to collect the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240, waive any liability of the certified service provider, and of the registered seller on whose behalf the certified service provider is acting, for:

(a)

The amount of the sales or use tax which the certified service provider fails to collect as a result of that reliance; and

(b)

Any penalties and interest on that amount.

3.

Waive any liability of a purchaser for any sum for which the liability of a registered seller or certified service provider is required to be waived pursuant to subsection 1 or 2 with regard to a transaction involving that purchaser.

4.

If a purchaser fails to pay the correct amount of any sales or use tax imposed in this State as a result of his or her reasonable reliance on the information posted pursuant to NRS 360B.230, waive any liability of the purchaser for:

(a)

The amount of the sales or use tax which the purchaser fails to pay as a result of that reliance; and

(b)

Any penalties and interest on that amount.

5.

If an increase in the rate of any sales or use tax imposed in this State becomes effective within 30 days after the enactment of a statute providing for that increase, waive any liability of a registered seller for:

(a)

The amount of the sales or use tax which the registered seller fails to collect at the increased rate; and

(b)

Any penalties and interest on that amount,

Ê unless the registered seller fails to collect the tax at the rate in effect immediately preceding that increase, the registered seller’s failure to collect the tax at the increased rate extends beyond the first 30 days after the enactment of the statute providing for that increase, the registered seller fraudulently fails to collect the tax at the increased rate or the registered seller solicits purchasers based on the rate in effect immediately preceding that increase.

Source: Section 360B.250 — Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec250.

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.

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

NRS 360B.250 Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.

1.

(a)

(b)

2.

(a)

(b)

3.

4.

(a)

(b)

5.

(a)

(b)

NRS 360B.250
Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances.