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

Nevada Statutes

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

Nevada § 360B.255

Title 32REVENUE AND TAXATION

Ch. 360BSales

Implementation of Agreement

This text of Nevada § 360B.255 (Application of tax to shipment of tangible personal property that includes both taxable and exempt property) 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.255 (2026).

Text

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.

Free access — add to your briefcase to read the full text and ask questions with AI

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.