Nevada § 360B.260 - Direct pay permits: Use; application for permit
Full text of Nevada Nevada Revised Statutes § 360B.260 — Direct pay permits: Use; application for permit, with citation guidance and answers to common questions.
§ 360B.260. Direct pay permits: Use; application for permit
1. A purchaser may purchase tangible personal property without paying to the seller
at the time of purchase the sales and use taxes that are due thereon if: (a) The seller does not maintain a place of business in this State; and (b) The purchaser has obtained a direct pay permit pursuant to the provisions of this
section. 2. A purchaser who wishes to obtain a direct pay permit must file with the Department
an application for such a permit that: (a) Is on a form prescribed by the Department; and (b) Sets forth such information as is required by the Department. 3. The application must be signed by: (a) The owner if he or she is a natural person; (b) A member or partner if the seller is an association or partnership; or (c) An executive officer or some other person specifically authorized to sign the
application if the seller is a corporation. Written evidence of the signer's authority must be attached to the application. 4. Any purchaser who obtains a direct pay permit pursuant to this section shall: (a) Determine the amount of sales and use taxes that are due and payable to this State,
a local government of this State or an Indian reservation or Indian colony in this
State upon the purchase of tangible personal property from such a seller; and (b) Report and pay those taxes to the appropriate authority.
Frequently Asked Questions About Nevada § 360B.260
What does Nevada Revised Statutes § 360B.260 cover?
Section 360B.260 ("Direct pay permits: Use; application for permit") 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.260?
A common citation format is "Nevada Revised Statutes § 360B.260" (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.260 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.