Nevada Revised Statutes Title 32. Revenue and Taxation § 360B.220. Responsibility and liability of person that provides and seller that uses certified automated system;  liability of seller for proprietary system

1. A person that provides a certified automated system is:

2. A seller that uses a certified automated system remains responsible and is liable to this state for reporting and remitting tax.

3. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system is liable for the failure of the system to meet the performance standard.