Nev. Rev. Stat. § 372.190 — Liability for tax; extinguishment of liability

Every person storing, using or otherwise
consuming in this State tangible personal property purchased from a retailer is
liable for the tax. His liability is not extinguished until the tax has been
paid to this State, except that a receipt from a retailer maintaining a place
of business in this State or from a retailer who is authorized by the Tax
Commission, under such rules and regulations as it may prescribe, to collect
the tax and who is, for the purposes of this chapter relating to the use tax,
regarded as a retailer maintaining a place of business in this State, given to
the purchaser pursuant to NRS 372.195 is
sufficient to relieve the purchaser from further liability for the tax to which
the receipt refers.