2001 REGULAR SESSION (71st)                                                                            A AB455 429

Amendment No. 429

 

Assembly Amendment to Assembly Bill No. 455                                                                (BDR 32‑494)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends:         Summary:               Title:              Preamble:               Joint Sponsorship:

 

ASSEMBLY ACTION              Initial and Date              |SENATE ACTION                        Initial and Date

       Adopted       Lost                                               |          Adopted       Lost                                           

Concurred In                     Not                                                        |Concurred In  Not                                 

       Receded        Not                                               |         Receded        Not                                           

 

     Amend sec. 12, page 2, by deleting lines 43 through 48 and inserting:

     “4.  Represent, or have its designee represent, the state before the other states that are signatories to the agreement.

     5.  Designate not more than four delegates, who may be members of the commission, to represent the state for the purposes of reviewing or amending the agreement.”.

     Amend sec. 14, page 4, line 7, by deleting “commits;” and inserting “commits fraud;”.

     Amend the bill as a whole by renumbering sec. 19 as sec. 20 and adding a new section designated sec. 19, following sec. 18, to read as follows:

     “Sec. 19.  Chapter 372 of NRS is hereby amended by adding thereto a new section to read as follows:

     1.  If the state or a political subdivision of the state enters into a contract with a person who:

     (a) Sells tangible personal property in this state; and

     (b) Has not obtained a permit pursuant to NRS 372.125 because he does not maintain a place of business within this state,

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the contract must include a provision requiring the person to obtain a permit pursuant to NRS 372.125 and to agree to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in this state. For the purposes of the permit obtained pursuant to NRS 372.125, the person shall be deemed to have a single place of business in this state.

     2.  The department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.”.

     Amend the bill as a whole by renumbering sections 20 through 22 as sections 22 through 24 and adding a new section designated sec. 21, following sec. 19, to read as follows:

     “Sec. 21.  Chapter 374 of NRS is hereby amended by adding thereto a new section to read as follows:

     1.  If the state or a political subdivision of the state enters into a contract with a person who:

     (a) Sells tangible personal property in this state; and

     (b) Has not obtained a permit pursuant to NRS 374.130 because he does not maintain a place of business within this state,

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the contract must include a provision requiring the person to obtain a permit pursuant to NRS 374.130 and to agree to collect and pay the taxes imposed pursuant to this chapter on the sale of tangible personal property in any county in this state. For the purposes of the permit obtained pursuant to NRS 374.130, the person shall be deemed to have a place of business in each county in this state, but shall pay the fee for a single permit.

     2.  The department may require a state agency or local government to submit such documentation as is necessary to ensure compliance with this section.”.

     Amend sec. 22, page 6, line 48, by deleting “21,” and inserting “23,”.

     Amend the title of the bill, eighth line, after “law;” by inserting:

“requiring out-of-state retailers who contract with the state or a political subdivision to agree to collect sales tax on sales within this state;”.