Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.110 (2026)

Method of collection

✓ current as of July 2026
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NRS 372.110  Method of collection.  The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.

      [20:397:1955]

     

Notes of Decisions
Cited in 2 cases, 1993–2018 · leading case: Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993).
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Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993). “” NRS 372.110 provides, “The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can be done.”
W. Nev. Supply Co. v. State, Dep't of Taxation (Nev. 2018). “105; NRS 372.110; NRS 372.025; NRS 372.065(1)(c); NRS 360B.”
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