NRS 372.735
Records to be kept by sellers, retailers and others.

1.

Every seller, every retailer, and every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer shall keep records, receipts, invoices and other pertinent papers in such form as the Department may require.

2.

Every seller, retailer or person who files the returns required under this chapter shall keep the records for not less than 4 years from their making unless the Department in writing sooner authorizes their destruction.

3.

Every seller, retailer or person who fails to file the returns required under this chapter shall keep the records for not less than 8 years from their making unless the Department in writing sooner authorizes their destruction.

Source: Section 372.735 — Records to be kept by sellers, retailers and others., https://www.­leg.­state.­nv.­us/NRS/NRS-372.­html#NRS372Sec735.

372.724
Applicability to certain retailers 372.725
Enforcement by Department 372.729
Taxation of photographers: Furnishing of proofs considered to be rendition of service. 372.730
Employment of accountants, investigators and other persons 372.733
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 372.734
Certain broadcasting activities not taxable transactions. 372.735
Records to be kept by sellers, retailers and others. 372.740
Examinations and investigations 372.745
Reports for administering use tax: Filing 372.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State 372.7247
Applicability to retailers that enter into certain agreements with residents of this State for the referral of customers through Internet links 372.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. 372.7263
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. 372.7265
Calculation of tax imposed on retail sale of large appliances. 372.7273
Intent of Legislature regarding complimentary food, meals and nonalcoholic drinks provided to employees, patrons and guests of retailer. 372.7275
Application of use tax to certain property acquired free of charge at convention, trade show or other public event. 372.7282
Claim of exemption by certain members of Nevada National Guard, relatives of such members and relatives of certain deceased members of Nevada National Guard. 372.7293
Circumstances under which veterinarian is considered consumer of tangible personal property. 372.7297
“Feminine hygiene product” construed.
Last Updated

Feb. 5, 2021

§ 372.735’s source at nv​.us