If a shipment of tangible personal property which is sold to a purchaser includes both taxable and exempt property, the seller of the property: 1. Shall allocate any delivery charges the seller imposes by using a percentage based on: (a) The total sales price of the taxable property compared to the total sales price of all the property in the shipment; or (b) The total weight of the taxable property compared to the total weight of all the property in the shipment; 2. Shall apply the applicable tax to the percentage of the delivery charges allocated to the taxable property; and 3. Shall not apply the tax to the percentage of the delivery charges allocated to the exempt property. (Added to NRS by 2005, 1772)
Nevada Legal Code