Nev. Admin. Code § 372.500 — 372.500

NAC 372.500    Vending machines: Operator to obtain permit, report and pay tax;
stickers required. ( NRS
360.090 , 372.725 )
1.  Each person who operates vending machines
which dispense tangible personal property of a kind the gross receipts from the
retail sale of which are subject to tax shall obtain a permit to engage in the
business of selling tangible personal property and shall report and pay to the
State the tax upon the gross receipts from the sales made through the machines.
2.  One permit is sufficient for all the
machines of one operator.
3.  A sticker showing the name of the vendor
and Nevada sales tax permit number must be affixed in a conspicuous place upon
each vending machine.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
25, eff. 6-14-68]