Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.123 — Provisions required in certain purchasing contracts of State or political subdivision
NRS 372.123 Provisions required in certain purchasing contracts of State or
political subdivision.
1. If the State or a political subdivision
of the State enters into a contract pursuant to chapter
332 or 333 of NRS on or after June 5,
2001, with a person who:
(a) Sells tangible personal property in this
State; and
(b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200 ,
Ê the contract
must include a provision requiring the person to obtain a permit pursuant to NRS 360.5971 or to register pursuant to NRS 360B.200 , and to collect and pay the
taxes imposed pursuant to this chapter on the sale of tangible personal
property in this State. For the purposes of a permit obtained pursuant to NRS 360.5971 , the person shall be deemed
to have a single place of business in this State.
2. The Department may require a state
agency or local government to submit such documentation as is necessary to
ensure compliance with this section.
Source: official text