Nev. Admin. Code § 372.760 — 372.760

NAC 372.760    Determination of amount of tax due; inclusion of tax in sales
price of item. ( NRS
360.090 , 360B.110 , 372.725 )
1.  A taxpayer shall determine the amount of
the sales or use tax due on a retail sale or purchase of tangible personal
property as provided in NRS 360.299 .
2.  A retailer may include the tax in the
sales price of an item, but if he or she does so, the retailer shall notify:
(a) The public by posting a sign which is visible
to all customers and states that the sales tax is included in the sales price;
or
(b) The customer by printing on the receipt for the
item a statement that the sales tax is included in the sales price.
Ê In the
absence of such a notification, the total amount charged to the customer shall
be deemed to be the price of the item.
[Tax Comm’n, Combined Sales and Use Tax Ruling No. 1,
eff. 8-21-81]—(NAC A 10-10-83; 9-13-91; R021-08, 4-17-2008)