Nev. Admin. Code § 372.101 - Delivery charges
1. Delivery charges
included in the sale of tangible personal property are subject to sales and use
taxes, including, but not limited to, any charges for:
(a) Transportation, shipping or postage which
are not stated separately on applicable invoices or other billing documents.
Any charges for transportation, shipping or postage which are stated separately
on applicable invoices or other billing documents shall be deemed not to be
included in such a sale and are not subject to sales and use taxes.
(b) Handling, crating or packing, whether or
not separately stated.
2. A delivery charge that is not connected
with the sale of tangible personal property is a charge for a service and is
not subject to sales and use taxes.
3. If a shipment of tangible personal
property which is sold to a purchaser includes both taxable and exempt
property, the seller of the property shall comply with the provisions of
NRS
360B.255.
Notes
NRS 360.090, 360B.110, 372.025, 372.065, 372.725
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