Nevada Revised Statutes Section 360B.100 - Revenue and Taxation

“Use tax” defined. [Effective January 1, 2006.] “Use tax” means the tax levied by section 34 of chapter 397, Statutes of Nevada 1955, at page 769, as amended by section 3 of chapter 513, Statutes of Nevada 1985, at page 1562, and any similar tax authorized by or pursuant to a specific statute or special legislative act of this state or the laws of another state that is a member of the Agreement.

Last modified: February 27, 2006