NRS 360B.220 - Responsibility and liability of person that provides and seller that uses certified automated system; liability of seller for proprietary system.

NV Rev Stat § 360B.220 (2019) (N/A)

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1. A person that provides a certified automated system is:

(a) Responsible for the proper functioning of that system; and

(b) Liable to this state for underpayments of tax attributable to errors in the functioning of the certified automated system.

2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.

3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.

(Added to NRS by 2001, 1713; A 2003, 2395; 2005, 1777)

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NRS 360B.210 - Liability of certified service provider as agent of seller; liability and auditing of seller who contracts with certified service provider; system checks of sellers.

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NRS 360B.225 - Certified automated system: Certification by Department; waiver of liability resulting from reliance on certification; notification of incorrect classification of taxability.

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