Nevada Statutes
§ 372.385 — Lease and rental receipts: Reporting; payment
Nevada § 372.385
This text of Nevada § 372.385 (Lease and rental receipts: Reporting; payment) 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. § 372.385 (2026).
Text
For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property must be reported and the tax paid in accordance with such regulations as the Department may prescribe.
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Legislative History
(Added to NRS by 1979, 416 )
Nearby Sections
15
§ 372.010
Short title§ 372.015
Definitions§ 372.020
“Business” defined§ 372.025
“Gross receipts” defined§ 372.035
“Occasional sale” defined§ 372.040
“Person” defined§ 372.045
“Purchase” defined§ 372.055
“Retailer” defined§ 372.060
“Sale” defined§ 372.065
“Sales price” defined§ 372.070
“Seller” defined§ 372.075
“Storage” defined§ 372.080
“Storage” and “use”: ExclusionCite This Page — Counsel Stack
Bluebook (online)
Nevada § 372.385, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/372.385.