NRS 374.740
Records to be kept by sellers, retailers and others.

1.

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

2.

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

3.

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

Source: Section 374.740 — Records to be kept by sellers, retailers and others., https://www.­leg.­state.­nv.­us/NRS/NRS-374.­html#NRS374Sec740.

374.724
Applicability to retailers whose activities have sufficient nexus with county to satisfy requirements of United States Constitution 374.725
Enforcement by Department 374.726
Application of use tax to certain property acquired free of charge at convention, trade show or other public event. 374.732
Taxation of photographers: Furnishing of proofs considered to be rendition of service. 374.733
Circumstances under which veterinarian is considered consumer of tangible personal property. 374.734
“Feminine hygiene products” construed. 374.735
Employment of accountants, investigators and other persons 374.738
Certain broadcasters, printers, advertising firms, distributors and publishers deemed agents and retailers maintaining place of business in this State. 374.739
Certain broadcasting activities not taxable transactions. 374.740
Records to be kept by sellers, retailers and others. 374.745
Examination of records 374.750
Reports for administering use tax: Filing 374.7243
Applicability to retailer that is part of controlled group of entities with certain affiliates having physical presence in this State 374.7247
Applicability to retailers who enter into certain agreements with residents of this State for referral of customers through Internet links 374.7261
Application and calculation of tax on property purchased for certain purposes related to aircraft and components of aircraft. 374.7273
Application of exemption for sale of personal property for shipment outside State to certain sales of motor vehicles, farm machinery and equipment and vessels. 374.7275
Calculation of tax imposed on retail sale of large appliances. 374.7286
Claim of exemption by certain members of Nevada National Guard, their families and relatives of deceased members.
Last Updated

Feb. 5, 2021

§ 374.740’s source at nv​.us