Nevada Administrative Code
Chapter 372 - Sales and Use Taxes
ADMINISTRATION OF TAX
Section 372.770 - Receipts for tax paid to retailer
Universal Citation: NV Admin Code 372.770
Current through September 16, 2024
1. Each retailer who is required or authorized to collect sales or use tax from purchasers must give a receipt to each purchaser for the amount of the tax collected.
2. The receipt must show the following:
(a) The name and place of business of the
retailer;
(b) The date on which the
property was sold;
(c) The sales
price of the property; and
(d) The
amount of tax collected by the retailer from the purchaser.
3. A sales invoice which contains the data required in subsection 2 and evidence of payment constitutes a receipt.
4. Each purchaser is liable for the payment of the tax to the Commission unless he or she obtains and retains for inspection the receipts which are required by this section.
Tax Comm'n, Combined Sales and Use Tax Ruling No. 42, eff. 3-1-68-NAC A 8-26-96
NRS 360.090, 372.195, 372.725
Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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