Nev. Admin. Code § 372.770 — 372.770

NAC 372.770    Receipts for tax paid to retailer. ( NRS 360.090 , 372.195 ,
372.725 )
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)