Nevada § 360B.220 Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system

Nevada Statutes

§ 360B.220 — Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system

Nevada § 360B.220

Title 32REVENUE AND TAXATION

Ch. 360BSales

Implementation of Agreement

This text of Nevada § 360B.220 (Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system) 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. § 360B.220 (2026).

Text

1. A person that provides a certified automated system is:

(a)Responsible for the proper functioning of that system; and

(b)Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system. 2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax. 3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

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1. A person that provides a certified automated system is:
(a) Responsible for the proper functioning of that system; and
(b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.
2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.
3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.