Nev. Rev. Stat. § 360.5973 — Issuance, assignability and display of permit; explanation of liability for collection and payment of taxes

NRS  360.5973    Issuance, assignability and display of permit; explanation of
liability for collection and payment of taxes.
1.  Except as otherwise provided in NRS 360.205 and 360.5975 , after compliance with NRS 360.5971 , 360.5972 , 372.510 and 374.515 by an applicant for a permit, the
Department shall:
(a) Grant and issue to the applicant a separate
permit for each place of business within the county.
(b) Provide the applicant with a full, written
explanation of the liability of the applicant for the collection and payment of
the taxes imposed by chapters 372 , 374 and 377 of
NRS. The explanation required by this paragraph:
(1) Must include the procedures for the
collection and payment of the taxes that are specifically applicable to the
type of business conducted by the applicant, including, without limitation, and
when appropriate:
(I) An explanation of the
circumstances under which a service provided by the applicant is taxable;
(II) The procedures for
administering exemptions; and
(III) The circumstances under which
charges for freight are taxable.
(2) Is in addition to, and not in lieu of,
the instructions and information required to be provided by NRS 360.2925 .
2.  A permit is not assignable and is valid
only for the person in whose name it is issued and for the transaction of
business at the place designated therein. A permit must at all times be
conspicuously displayed at the place for which it is issued.