360B.330 - Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller. - Nevada Statutes

360B.330  Action by purchaser against seller for refund of sales or use tax erroneously or illegally collected by seller.

      1.  No purchaser may commence or maintain any cause of action against any seller for the refund of any sales or use tax erroneously or illegally collected by the seller unless:

      (a) The purchaser provides the seller with written notice of his or her request for a refund, containing such information as is necessary to determine the validity of the request; and

      (b) The seller:

             (1) Denies the request; or

             (2) Fails to respond to the request within 60 days after receiving the notice of the request provided in accordance with paragraph (a).

      2.  For the purposes of any action brought by a purchaser against a seller for the refund of any sales or use tax erroneously or illegally collected by the seller, the seller is presumed to have a reasonable business practice regarding the collection of sales and use taxes if the seller:

      (a) Uses a provider or system, including a proprietary system, that is certified by this State; and

      (b) Has remitted to this State all sales and use taxes collected on behalf of this State and each local government in this State, less any deductions, credits and collection allowances to which the seller is entitled.

      (Added to NRS by 2005, 1772)