NEVADA DEPARTMENT OF TAXATION
NEVADA DEPARTMENT OF TAXATION
AUTOMOTIVE
AUTOMOBILE INDUSTRY ? Statue and Regulation Guidance
? The Department of Taxation administers NRS & NAC Chapters 360, 360B, 372, 374 for guidance in making determinations of taxability
? Department of Motor Vehicles (DMV) administers laws and regulations governing the licensing, selling, titling and other related issues (NRS & NAC 482)
AUTOMOBILE INDUSTRY
Information Sites:
Department of Taxation:
DMV main website: DMV Registration/Title Guide:
Statutes and Nevada Administrative Code:
SALES
SALES TAX
? Sales tax is due on the retail sale of all Tangible Personal Property unless the transaction is specifically exempted by statute ? Sales tax is held in-trust by the dealership and must be remitted to the Department monthly/quarterly ? Applicable sale tax rate is charged based upon the county where the actual sale occurs not where the purchaser resides
NRS 360B.095
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