Nev. Admin. Code § 372.712 — 372.712

NAC 372.712    Proof of delivery outside State. ( NRS
360.090 , 372.335 , 372.725 )    The
following types of documentation will be accepted by the Department as proof of
delivery out-of-state:
1.  For companies making regular deliveries
out-of-state, sales invoices showing the address to which the merchandise was
shipped or delivered. As used in this subsection, the term “regular deliveries”
means daily, weekly, biweekly or monthly deliveries.
2.  A notarized affidavit signed by the
purchaser, where the notary is not a Nevada notary, taken at the time of
delivery.
3.  A truck log establishing the trip into
another state, that corresponds to the dated sales invoice.
4.  Invoices, from out-of-state, for costs
related to deliveries, including, but not limited to, meals, lodging and fuel,
that correspond to the date and place of delivery. Invoices for fuel must
indicate the license number of the vehicle used for delivery.
5.  Tax charged for another state and
remitted to that state by the seller.
6.  Purchase orders showing how and where the
merchandise is to be delivered out-of-state.
(Added to NAC by Tax Comm’n, eff. 11-20-87; A 9-6-96,
eff. 7-1-97)