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

NV Rev Stat § 360B.255 (2019) (N/A)
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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.

(Added to NRS by 2005, 1772)