Nev. Admin. Code § 372.625 — 372.625

NAC 372.625    Textbooks. ( NRS
360.090 , 372.287 , 372.725 ,
372.735 ,
374.292 ,
374.725 ,
374.740 )
1.  To qualify for an exemption pursuant to NRS 372.287 and 374.292 , a book must be:
(a) Authorized for use as a textbook within the
Nevada System of Higher Education by the Board of Regents or its designee; and
(b) Purchased from a retailer in Nevada by a
student who is enrolled at a university or college that is a part of the Nevada
System of Higher Education.
2.  Each retailer shall:
(a) Maintain the records of sales of exempt
textbooks separately from the records of sales of other tangible personal
property; and
(b) Ensure that the records of sales of exempt
textbooks are adequate to substantiate the exemption.
(Added to NAC by Tax Comm’n, eff. 9-13-91)