Nev. Rev. Stat. § 374.805 — Indian reservations and colonies: Restriction on collection of tax by Department

NRS  374.805    Indian reservations and colonies: Restriction on collection of
tax by Department.    The Department
of Taxation shall not collect the tax imposed by this chapter on the sale of
tangible personal property on an Indian reservation or Indian colony on which a
tax has been imposed pursuant to NRS 374.800
if:
1.  The tax is equal to or greater than the
tax imposed by this chapter; and
2.  A copy of an approved tribal tax
ordinance imposing the tax has been filed with the Department of Taxation.