Nev. Rev. Stat. § 372.195 — Collection by retailer; purchaser’s receipt

Every retailer maintaining a place of business
in this State and making sales of tangible personal property for storage, use
or other consumption in this State, not exempted under NRS 372.260 to 372.350 , inclusive, shall, at the time of
making the sales or, if the storage, use or other consumption of the tangible
personal property is not then taxable hereunder, at the time the storage, use
or other consumption becomes taxable, collect the tax from the purchaser and
give to the purchaser a receipt therefor in the manner and form prescribed by
the Tax Commission.