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For the privilege of selling tangible personal property at retail a tax is hereby imposed upon all retailers at a rate equal to the current rate in Clark County (which is currently seven percent on the gross receipts of any retailer from the sale of all tangible personal property sold at retail within the jurisdiction of the Tribe, effective March 10, 1992).

Comment: This section was approved by Tribal Council Resolution No. 92-011, dated March 10, 1992, and ratified and codified as Title 12 by Tribal Council Resolution No. 94-023, dated July 12, 1994. All of Title 12, Sales and Use Tax Act, was removed to be inserted into existing Title 11, Taxation, pursuant to Tribal Council Resolution No. 95-____, dated ________, 1995.

[Res. 95, 1995; Res. 94-023, 1994; Res. 92-011, 1992. Prior Code § 11-20-105.]