CHAPTER........
AN ACT relating to taxation; requiring strict construction of certain provisions governing the
imposition of sales and use taxes; and providing other matters properly relating
thereto.
THE PEOPLE OF THE STATE OF NEVADA, REPRESENTED IN
SENATE AND ASSEMBLY, DO ENACT AS FOLLOWS:
Section 1. Chapter 372 of NRS is hereby amended by adding thereto a
new section to read as follows:
The imposition of taxes by this chapter, the categories of transactions
upon which taxes are imposed and the specification of exemptions are
exclusive. The tax commission and the department shall not construe any
provision of this chapter to authorize the imposition of a tax imposed by
this chapter upon any transaction not expressly made taxable by this
chapter.
Sec. 2. Chapter 374 of NRS is hereby amended by adding thereto a
new section to read as follows:
The imposition of taxes by this chapter, the categories of transactions
upon which taxes are imposed and the specification of exemptions are
exclusive. The Nevada tax commission and the department shall not
construe any provision of this chapter to authorize the imposition of a tax
imposed by this chapter upon any transaction not expressly made taxable
by this chapter.
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