NRS 372.735

Records to be kept by sellers, retailers and others

Known as the Sales and Use Tax Act

The act spans §§ 372–372 (154 sections).

Applied in 2 court decisions — leading case Jim L. Shetakis Distributing Co. v. State, Department of Taxation (1992)

Most recently applied in Campbell v. Nevada Tax Commission (May 1993)

(Added to NRS by 1979, 430)

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.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.