Senate Bill No. 459–Committee on Taxation

(On Behalf of Department of Taxation)

March 17, 1999

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Referred to Committee on Taxation

 

SUMMARY—Clarifies application of sales and use taxes to contractors based outside this state. (BDR 32-783)

FISCAL NOTE: Effect on Local Government: No.

Effect on the State or on Industrial Insurance: No.

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EXPLANATION – Matter in bolded italics is new; matter between brackets [omitted material] is material to be omitted. Green numbers along left margin indicate location on the printed bill (e.g., 5-15 indicates page 5, line 15).

 

AN ACT relating to taxation; clarifying the application of sales and use taxes to contractors based outside this state for a contract in this state; and providing other matters properly relating thereto.

 

THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:

1-1 Section 1. Chapter 372 of NRS is hereby amended by adding thereto a

1-2 new section to read as follows:

1-3 For the purpose of administering this chapter, a contractor who is

1-4 awarded a contract for the improvement of real property in this state is

1-5 deemed to have a physical location in this state.

1-6 Sec. 2. Chapter 374 of NRS is hereby amended by adding thereto a

1-7 new section to read as follows:

1-8 For the purpose of administering this chapter, a contractor who is

1-9 awarded a contract for the improvement of real property in this state is

1-10 deemed to have a physical location in this state.

1-11 Sec. 3. This act becomes effective upon passage and approval.

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