Nev. Rev. Stat. § 372.225 — Presumption of purchase for use; purchase for resale; sale by drop shipment

NRS  372.225    Presumption of purchase for use; purchase for resale; sale by
drop shipment.
1.  For the purpose of the proper
administration of this chapter and to prevent evasion of the use tax and the
duty to collect the use tax, it is presumed that tangible personal property
sold by any person for delivery in this State is sold for storage, use or other
consumption in this State until the contrary is established. The burden of
proving the contrary is upon the person who makes the sale unless the person
takes from the purchaser a certificate to the effect that the property is
purchased for resale and the purchaser:
(a) Is engaged in the business of selling
tangible personal property;
(b) Is registered pursuant to NRS 360B.200 or holds a permit issued
pursuant to NRS 360.5973 ; and
(c) At the time of purchasing the property,
intends to sell it in the regular course of business or is unable to ascertain
at the time of purchase whether the property will be sold or will be used for
some other purpose.
2.  If a sale of tangible personal property
is transacted by drop shipment, the third-party vendor is relieved of the
burden of proving that the property is sold for storage, use or other
consumption in this State if:
(a) The third-party vendor:
(1) Takes from his or her customer a
certificate to the effect that the property is purchased for resale; or
(2) Obtains any other evidence acceptable
to the Department that the property is purchased for resale; and
(b) His or her customer:
(1) Is engaged in the business of selling
tangible personal property; and
(2) Is selling the property in the regular
course of business.