NRS 360B.230 - Posting by Department of certain information on website or other Internet site; notice of changes to posted information.

NV Rev Stat § 360B.230 (2019) (N/A)
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1. The Department shall post on a website or other Internet site that is operated or administered by or on behalf of the Department, in any format which may be required by the Agreement:

(a) The rates of sales and use taxes for this State and for each local government and Indian reservation or Indian colony in this State that imposes such taxes.

(b) Any change in those rates.

(c) Any amendments to the statutory provisions and administrative regulations of this State governing the registration of sellers and the collection of sales and use taxes.

(d) Any change in the boundaries of local governments in this State that impose sales and use taxes.

(e) The list maintained pursuant to NRS 360B.240.

(f) A matrix for determining the taxability of products in this State and any change in the taxability of a product listed in that matrix.

(g) Any other information the Department deems appropriate.

2. The Department shall make a reasonable effort to provide sellers with as much advance notice as possible of any changes or amendments required to be posted pursuant to subsection 1 and of any other changes in the information posted pursuant to subsection 1. Except as otherwise provided in NRS 360B.250, the failure of the Department to provide such notice and the failure of a seller to receive such notice does not affect the obligation of the seller to collect and remit any applicable sales and use taxes.

(Added to NRS by 2003, 2353; A 2005, 1778; 2007, 2305)