In determining the amount of taxes due pursuant to this chapter:
1. The amount due must be computed to the third decimal place and rounded to a whole cent using a method that rounds up to the next cent if the numeral in the third decimal place is greater than 4.
2. A retailer may compute the amount due on a transaction on the basis of each item involved in the transaction or a single invoice for the entire transaction.
(Added to NRS by 2003, 2362; A 2005, 1778)
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