Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor.
NRS 372.175
Improper use of resale certificate; penalty
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
(Added to NRS by 1979, 414)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.