Nevada § 360B.250 - Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances
Full text of Nevada Nevada Revised Statutes § 360B.250 — Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances, with citation guidance and answers to common questions.
§ 360B.250. Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances
The Department shall: 1. If a registered seller fails to collect the correct amount of any sales or use
tax imposed in this State as a result of his or her reasonable reliance on the information
posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240 , waive any liability of the registered seller for: (a) The amount of the sales or use tax which the registered seller fails to collect
as a result of that reliance; and (b) Any penalties and interest on that amount. 2. If a certified service provider acting on behalf of a registered seller fails to
collect the correct amount of any sales or use tax imposed in this State as a result
of his or her reasonable reliance on the information posted pursuant to NRS 360B.230 or his or her compliance with subsection 2 of NRS 360B.240 , waive any liability of the certified service provider, and of the registered seller
on whose behalf the certified service provider is acting, for: (a) The amount of the sales or use tax which the certified service provider fails
to collect as a result of that reliance; and (b) Any penalties and interest on that amount. 3. Waive any liability of a purchaser for any sum for which the liability of a registered
seller or certified service provider is required to be waived pursuant to subsection
1 or 2 with regard to a transaction involving that purchaser. 4. If a purchaser fails to pay the correct amount of any sales or use tax imposed
in this State as a result of his or her reasonable reliance on the information posted
pursuant to NRS 360B.230 , waive any liability of the purchaser for: (a) The amount of the sales or use tax which the purchaser fails to pay as a result
of that reliance; and (b) Any penalties and interest on that amount. 5. If an increase in the rate of any sales or use tax imposed in this State becomes
effective within 30 days after the enactment of a statute providing for that increase,
waive any liability of a registered seller for: (a) The amount of the sales or use tax which the registered seller fails to collect
at the increased rate; and (b) Any penalties and interest on that amount, unless the registered seller fails to collect the tax at the rate in effect immediately
preceding that increase, the registered seller's failure to collect the tax at the
increased rate extends beyond the first 30 days after the enactment of the statute
providing for that increase, the registered seller fraudulently fails to collect the
tax at the increased rate or the registered seller solicits purchasers based on the
rate in effect immediately preceding that increase.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360B.250
What does Nevada Revised Statutes § 360B.250 cover?
Section 360B.250 ("Waiver of liability for failure to collect or pay correct amount of sales or use tax under certain circumstances") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360B.250?
A common citation format is "Nevada Revised Statutes § 360B.250" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360B.250 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.