Nev. Admin. Code § 372.750 — 372.750

NAC 372.750    Certificate of authority for collection of use tax by retailers
from out of State. ( NRS
360.090 , 372.725 )    A retailer who does not
maintain a place of business in this State may obtain a certificate of
authority from the Commission, authorizing the retailer to collect the tax from
purchasers, give receipts and pay the tax to the Commission in the same manner
as a retailer who maintains a place of business in this State.
[Tax Comm’n, Combined Sales and Use Tax Ruling part No.
41, eff. 3-1-68]