374.390 - Lease and rental receipts: Reporting; payment.

374.390  Lease and rental receipts: Reporting; payment.  For the purposes of the sales tax, gross receipts from rentals or leases of tangible personal property shall be reported and the tax paid in accordance with such regulations as the Department may prescribe.

      (Added to NRS by 1967, 907; A 1975, 1729)