Nevada Adopts SST Rules

The Nevada Tax Commission has adopted regulations that conform to the Streamlined Sales and Use Tax Agreement laws. These regulatory changes included the following:

definitions for drug, prosthetic device, and “prepared food intended for immediate consumption have been amended;

– a revision to explain what types of delivery charges are taxable;
– an amendment to the rule on florist delivery charges
– an exception for the taxability of custom computer software;
– the taxability of prewritten computer software maintenance contracts have been added;
– the revision of rules relating to the tax on leases or rentals of tangible personal property and on the sale of such property for lease or rental; and
– various changes regarding the administration of exemptions from sales and use taxes.

(Reg. Secs. 104-09, 105-09, and 106-09; Nevada Department of Taxation, effective November 25, 2009)

Posted on January 28, 2010