360B.255 - Application of tax to shipment of tangible personal property that includes both taxable and exempt property. - Nevada Statutes

360B.255  Application of tax to shipment of tangible personal property that includes both taxable and exempt property.  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)