Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 372.800 — Indian reservations and colonies: Imposition and collection of sales tax
NRS 372.800 Indian reservations and colonies: Imposition and collection of
sales tax.
1. The governing body of an Indian
reservation or Indian colony may impose a tax on the privilege of selling
tangible personal property at retail on the reservation or colony.
2. If a sales tax is imposed, the
governing body may establish procedures for collecting the tax from any person
authorized to do business on the reservation or colony.
Source: official text