Nev. Admin. Code § 372.640 — 372.640

NAC 372.640    Newspapers: Resale certificates. ( NRS
360.090 , 372.165 , 372.235 ,
372.725 )
1.  A certificate in the following form may
be taken from publishers by their vendors to support deductions taken pursuant
to NAC 372.630 :
I hereby certify that I hold
valid seller’s permit number .......... issued pursuant to chapters 372 , 374 and 377
of the Nevada Revised Statutes; that I am engaged in the business of selling or
publishing ................................(name and type of newspaper); that
the tangible personal property described in the second paragraph of this
certificate, which I purchase from ................................, will be
resold by me in the form of tangible personal property or will become a part of
a newspaper regularly issued at average intervals not exceeding 1 week. I
further certify that, in the event any of the property is used for any purpose
other than that specified above or other than retention, demonstration or
display while holding it for sale in the regular course of business, I will
report and pay the tax measured by the purchase price of the property.
Description of the property to
be purchased:
..................................................................................................................................................
..................................................................................................................................................
Purchaser...................................................................
Address
Dated: .......... (day) of
............ (month) of ........ (year)
at.....................................................
........................................................
Signature of Authorized Purchaser
2.  A publisher who makes no sales other than
newspapers included within the exemption provided in section 61 of chapter 397,
Statutes of Nevada 1955, ( NRS 372.315 )
is not required to hold a seller’s permit. The above certificate form may be
used with a reference in the space for the permit number to a footnote which
states:
No permit held since the
oversigned sells no tangible personal property other than newspapers.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
32, eff. 5-1-68; A 1-16-71]—(NAC A by Dep’t of Taxation, 9-19-90)