Nev. Admin. Code § 372.39 — 372.39

NAC 372.039    Ordinance by local government imposing sales and use tax rate
must specify effective date; failure to receive actual notice does not relieve
requirement to apply changed rate. ( NRS
360.090 , 360B.110 )
1.  An ordinance imposing a sales and use tax
must specify the date on which the tax must first be imposed. The effective
date must:
(a) Be the first day of the first month of the
calendar quarter that begins at least 120 days after the ordinance is approved
by the governing body of a local government or the voters voting on a question
concerning the imposition of the tax; and
(b) For purchases from a printed catalog where the
purchaser computes the amount of sales tax owed on the purchase by using the
sales and use tax rate published in the catalog, not be earlier than 120 days
after the date on which the Department provides notice of the change on the
Internet website maintained by the Department and in the newsletter of the
Department entitled “Nevada Tax Notes.”
2.  The failure of a person to receive actual
notice of a change in the sales and use tax rate pursuant to subsection 1 does
not relieve the person of the requirement to apply the changed rate to
calculate the amount of tax due after the effective date of the change.
3.  As used in this section, “sales and use
tax rate” means the rate of the tax imposed on the gross receipts of a retailer
from the sale of all tangible personal property sold at retail, or stored, used
or otherwise consumed in the jurisdiction of a local government.
(Added to NAC by Tax Comm’n by R020-16, eff. 6-21-2017)
APPLICATION OF TAX