Nevada Revised Statutes Section 360B.150 - Revenue and Taxation

Beneficiaries of Agreement; causes of action or defenses relating to Agreement; effect of Agreement on state law. [Effective on the date this state becomes a member of the Streamlined Sales and Use Tax Agreement.]

1. The Agreement authorized by NRS 360B.010 to 360B.375, inclusive, binds and inures only to the benefit of this state and the other member states. No person, other than a member state, is an intended beneficiary of the Agreement. Any benefit to a person other than a state is established by the law of this state and the other member states and not by the terms of the Agreement.

2. No person has any cause of action or defense under the Agreement or by virtue of this state’s approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this state, or any political subdivision of this state, on the ground that the action or inaction is inconsistent with the Agreement.

3. No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.

Last modified: February 27, 2006