NRS 360B.320
Personally identifiable information: Notification of practices of State

retention and access
enforcement of provisions.

1.

The Department shall provide public notification to consumers of tangible personal property, including purchasers who are exempt from any sales and use taxes, of the practices of this State relating to the collection, use and retention of any personally identifiable information.

2.

The Department shall not retain any personally identifiable information if the information is no longer required to ensure the validity of exemptions from sales and use taxes.

3.

When any personally identifiable information that identifies a natural person is retained by or on behalf of the State, that person is entitled to reasonable access to that information to correct any portion thereof which has been inaccurately recorded.

4.

If any person or other entity, except a state which is a member of the Agreement or any person or other entity who is entitled to such information pursuant to any state law or the Agreement, requests any personally identifiable information maintained by the Department, the Department shall make a reasonable and timely effort to notify any person who is identified by the requested information.

5.

The Attorney General shall enforce the provisions of this section.

6.

As used in this section, “personally identifiable information” means information that identifies:

(a)

A participant in the system created pursuant to the Agreement; or

(b)

A consumer of tangible personal property who deals with a registered seller that elects to use a certified service provider as its agent to perform all the functions of the seller relating to sales and use taxes, other than the obligation of the seller to remit the taxes on its own purchases.

Source: Section 360B.320 — Personally identifiable information: Notification of practices of State; retention and access; enforcement of provisions., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec320.

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.320 Personally identifiable information: Notification of practices of State

1.

2.

3.

4.

5.

6.

(a)

(b)

NRS 360B.320
Personally identifiable information: Notification of practices of State