Section 372.039 - Ordinance by local government imposing sales and use tax rate must specify effective date; failure to receive actual notice does not relieve requirement to apply changed rate1. An ordinance imposing a sales and use tax must specify the date on which the tax must first be imposed. The effective date must:(a) Be the first day of the first month of the calendar quarter that begins at least 120 days after the ordinance is approved by the governing body of a local government or the voters voting on a question concerning the imposition of the tax; and(b) For purchases from a printed catalog where the purchaser computes the amount of sales tax owed on the purchase by using the sales and use tax rate published in the catalog, not be earlier than 120 days after the date on which the Department provides notice of the change on the Internet website maintained by the Department and in the newsletter of the Department entitled "Nevada Tax Notes."2. The failure of a person to receive actual notice of a change in the sales and use tax rate pursuant to subsection 1 does not relieve the person of the requirement to apply the changed rate to calculate the amount of tax due after the effective date of the change.3. As used in this section, "sales and use tax rate" means the rate of the tax imposed on the gross receipts of a retailer from the sale of all tangible personal property sold at retail, or stored, used or otherwise consumed in the jurisdiction of a local government.Nev. Admin. Code § 372.039
Added to NAC by Tax Comm'n by R020-16A, eff. 6/21/2017