Nev. Rev. Stat. § 374.371 — Computation of amount of taxes due

In
determining the amount of taxes due pursuant to this chapter:
1.  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.
2.  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.