NRS 360B.255
Application of tax to shipment of tangible personal property that includes both taxable and exempt property.


If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property:

1.

Shall allocate any delivery charges the seller imposes by using a percentage based on:

(a)

The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or

(b)

The total weight of the taxable property compared to the total weight of all the property in the shipment;

2.

Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and

3.

Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property.

Source: Section 360B.255 — Application of tax to shipment of tangible personal property that includes both taxable and exempt property., https://www.­leg.­state.­nv.­us/NRS/NRS-360B.­html#NRS360BSec255.

Last Updated

Feb. 5, 2021

§ 360B.255’s source at nv​.us