1. If the State or a political subdivision of the State enters into a contract pursuant to chapter 332 or 333 of NRS on or after June 5, 2001, with a person who: (a) Sells tangible personal property in this State; and (b) Has not obtained a permit pursuant to NRS 360.5971 or registered pursuant to NRS 360B.200, the contract must include a provision requiring the person to obtain a permit pursuant to NRS 360.5971 or to register pursuant to NRS 360B.200, and to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in any county in this State. For the purposes of a permit obtained pursuant to NRS 360.5971, the person shall be deemed to have a place of business in each county in this State, but shall pay the fee for a single permit. 2. The Department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section. (Added to NRS by 2001, 1715; A 2003, 2375; 2005, 1778; 2021, 2012)
Nevada Legal Code