Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
APPLICATION OF TAX
Section 372.500 - Vending machines: Operator to obtain permit, report and pay tax; stickers required

Universal Citation: NV Admin Code 372.500

Current through February 27, 2024

1. Each person who operates vending machines which dispense tangible personal property of a kind the gross receipts from the retail sale of which are subject to tax shall obtain a permit to engage in the business of selling tangible personal property and shall report and pay to the State the tax upon the gross receipts from the sales made through the machines.

2. One permit is sufficient for all the machines of one operator.

3. A sticker showing the name of the vendor and Nevada sales tax permit number must be affixed in a conspicuous place upon each vending machine.

Tax Comm'n, Combined Sales and Use Tax Ruling part No. 25, eff. 6-14-68

NRS 360.090, 372.725

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.