§ 372.123 — Provisions required in certain purchasing contracts of State or political subdivision

Nevada § 372.123

• Jurisdiction: Nevada
• Title 32: REVENUE AND TAXATION
• Ch. 372: Sales

Text

1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who:
(a) Sells tangible personal property in this State; and
(b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 ,
Ê the contract must include a provision requiring the person to obtain a permit pursuant to NRS 360.5971 or to register pursuant to NRS 360B.200 , and to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in this State. For the purposes of a permit obtained pursuant to NRS 360.5971 , the person shall be deemed to have a single place of business in this State.
2. The Department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.

Legislative History

(Added to NRS by 2001, 1714 ; A 2003, 2364 ; 2005, 1778 ; 2021, 2009 )