NRS 360B.330
Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

1.

No purchaser may commence or maintain any cause of action against any seller for the refund of any sales or use tax erroneously or illegally collected by the seller unless:

(a)

The purchaser provides the seller with written notice of his or her request for a refund, containing such information as is necessary to determine the validity of the request; and

(b)

The seller:

(1)

Denies the request; or

(2)

Fails to respond to the request within 60 days after receiving the notice of the request provided in accordance with paragraph (a).

2.

For the purposes of any action brought by a purchaser against a seller for the refund of any sales or use tax erroneously or illegally collected by the seller, the seller is presumed to have a reasonable business practice regarding the collection of sales and use taxes if the seller:

(a)

Uses a provider or system, including a proprietary system, that is certified by this State; and

(b)

Has remitted to this State all sales and use taxes collected on behalf of this State and each local government in this State, less any deductions, credits and collection allowances to which the seller is entitled.

Sources of Transactions

Source: Section 360B.330 — Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec330.

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.

Last Updated

Feb. 5, 2021

§ 360B.330’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_360b.330

Original Source: Section 360B.330 — Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller., https://www.leg.state.nv.us/NRS/NRS-360B.html#NRS360BSec330 (last accessed Feb. 5, 2021).