Nevada Revised Statutes 372.805 – Indian reservations and colonies: Restriction on collection of tax by Department
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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 372.800 if:
Terms Used In Nevada Revised Statutes 372.805
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- Personal property: All property that is not real property.
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.