NRS 360B.260
Direct pay permits: Use

  • application for permit.

1.

A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if:

(a)

The seller does not maintain a place of business in this State; and

(b)

The purchaser has obtained a direct pay permit pursuant to the provisions of this section.

2.

A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that:

(a)

Is on a form prescribed by the Department; and

(b)

Sets forth such information as is required by the Department.

3.

The application must be signed by:

(a)

The owner if he or she is a natural person;

(b)

A member or partner if the seller is an association or partnership; or

(c)

An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.

4.

Any purchaser who obtains a direct pay permit pursuant to this section shall:

(a)

Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and

(b)

Report and pay those taxes to the appropriate authority.

Source: Section 360B.260 — Direct pay permits: Use; application for permit., https://www.­leg.­state.­nv.­us/NRS/NRS-360B.­html#NRS360BSec260.

Last Updated

Jun. 24, 2021

§ 360B.260’s source at nv​.us