Nev. Rev. Stat. § 360.261 — Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes

NRS  360.261    Duty of Department to report to Legislature certain decisions or
agreements concerning collection of sales and use taxes.    Not later than 30 days after the Department or
the Nevada Tax Commission makes a finding or ruling, or enters into an
agreement with a retailer providing, that the provisions of chapters 372 and 374
of NRS relating to the imposition, collection and remittance of the sales tax,
and the collection and remittance of the use tax, do not apply to the retailer,
despite the presence in this State of an office, distribution facility,
warehouse or storage place or similar place of business which is owned or
operated by the retailer or an affiliate of the retailer, whether the finding,
ruling or agreement is written or oral and whether the finding, ruling or
agreement is express or implied, the Department shall submit a report of the
finding, ruling or agreement to the Director of the Legislative Counsel Bureau
for transmittal to:
1.  If the Legislature is in session, the
Legislature; or
2.  If the Legislature is not in session,
the Legislative Commission.