Nev. Rev. Stat. § 360.299 — 360.299

NRS  360.299    Determination of amount of sales or use tax due; transmission of
notice regarding NRS 372.365 to certain retailers.
1.  In determining the amount of:
(a) Sales tax due on a sale at retail, the rate
of tax used must be the sum of the rates of all taxes imposed upon sales at
retail in:
(1) The county determined pursuant to the
provisions of NRS 360B.281 or 360B.350 to 360B.375 , inclusive; or
(2) If those provisions do not apply to
the sale, the county in which the property is or will be delivered to the
purchaser or the agent or designee of the purchaser.
(b) Use tax due on the purchase of tangible
personal property for use, storage or other consumption in this state, the rate
of tax used must be the sum of the rates of all taxes imposed upon the use,
storage or other consumption of property in:
(1) The county determined pursuant to the
provisions of NRS 360B.281 or 360B.350 to 360B.375 , inclusive; or
(2) If those provisions do not apply to
the purchase, the county in which the property is first used, stored or
consumed.
2.  In determining the amount of taxes due
pursuant to subsection 1:
(a) The amount due must be computed to the third
decimal place and rounded to a whole cent using a method that rounds up to the
next cent if the numeral in the third decimal place is greater than 4.
(b) A retailer may compute the amount due on a
transaction on the basis of each item involved in the transaction or a single
invoice for the entire transaction.
3.  On or before January 1 of each year,
the Department shall transmit to each retailer to whom a permit has been issued
a notice which contains the provisions of subsections 1 and 2 and NRS 372.365 .

DETERMINATION OF DEFICIENT PAYMENT