Home/Nevada/Statutes/Title 32: REVENUE AND TAXATION/Ch. 360: General/: Capital Investment At Least $1 Billion/§ 360.884
Nevada Statutes

§ 360.884 — “Local sales and use taxes” defined. [Effective through June 30, 2032.]

Nevada § 360.884
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 360General
Capital Investment At Least $1 Billion

This text of Nevada § 360.884 (“Local sales and use taxes” defined. [Effective through June 30, 2032.]) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Nev. Rev. Stat. § 360.884 (2026).

Text

“Local sales and use taxes” means only the taxes imposed pursuant to chapters 377, 377A and 377B of NRS imposed on the gross receipts of any retailer from the sale of tangible personal property sold at retail, or stored, used or otherwise consumed, in the county in which the qualified project is located. The term does not include any taxes imposed by the Sales and Use Tax Act.

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Legislative History

(Added to NRS by 2015, 29th Special Session, 18 ; A 2019, 2254 )

Nearby Sections

15
§ 360.001
“Department” and “Executive Director” defined
§ 360.005
“Retailer” defined
§ 360.010
Nevada Tax Commission: Creation; composition; Chair
§ 360.020
Qualifications of commissioners
§ 360.030
Limitations on appointment of commissioners; terms; removal from office
§ 360.050
Compensation of commissioners
§ 360.070
Location of office of Nevada Tax Commission
§ 360.080
Quorum; voting by commissioners
§ 360.090
Adoption of regulations by Nevada Tax Commission governing business of Commission and Department
§ 360.092
Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money
§ 360.093
Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties
§ 360.095
Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission
§ 360.100
Annual report by Department; statements to be furnished to Governor
§ 360.105
Submission of proposed budget and legislation of Department to Nevada Tax Commission
§ 360.120
Department of Taxation: Creation; head of Department; Executive Director
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Bluebook (online)
Nevada § 360.884, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/360.884.