Nev. Rev. Stat. § 370.50335 — Maintenance of records

1.  Every remote retail seller shall keep
at the principal place of business identified on the license issued to the
remote retail seller complete and accurate records relating to remote retail
sales to ultimate consumers in this State, including invoices indicating the
actual cost or actual cost list price paid by the remote retail seller for each
stock-keeping unit. The invoices required by this subsection must contain:
(a) The name and address of the remote retail
seller who sold the cigars or pipe tobacco;
(b) The name and address of the ultimate consumer
in this State who purchased the cigars or pipe tobacco;
(c) The date of the sale;
(d) The invoice number;
(e) The method of delivery; and
(f) The itemized quantity of each brand, type,
quantity and price of cigar and pipe tobacco sold.
2.  Every remote retail seller shall
preserve for at least 5 years after the date of the sale to the ultimate
consumer in this State or the date of the last entry made on the record,
whichever is later.