Nev. Rev. Stat. § 374.375 — Reimbursement for collection of tax

1.  Except as otherwise provided in
subsection 2, if the taxes imposed by this chapter are paid in accordance with NRS 374.360 , a taxpayer may deduct and
withhold from the taxes otherwise due from the taxpayer 0.25 percent thereof as
reimbursement for the cost of collecting the tax.
2.  The regulations adopted by the
Department pursuant to NRS 360B.110
may authorize the deduction and withholding from the taxes otherwise due from a
taxpayer such other amounts as are required to carry out the Streamlined Sales
and Use Tax Agreement.