Nev. Rev. Stat. § 372.365 — Contents of return; violations

1.  Except as otherwise required by the
Department pursuant to NRS 360B.200 or
provided in NRS 360B.281 or 360B.350 to 360B.375 , inclusive:
(a) For the purposes of the sales tax:
(1) The return must show the gross
receipts of the seller during the preceding reporting period.
(2) The gross receipts must be segregated
and reported separately for each county to which a sale of tangible personal
property pertains.
(3) A sale pertains to the county in this
State in which the tangible personal property is or will be delivered to the
purchaser or his or her agent or designee.
(b) For purposes of the use tax:
(1) In the case of a return filed by a
retailer, the return must show the total sales price of the property purchased
by him or her, the storage, use or consumption of which property became subject
to the use tax during the preceding reporting period.
(2) The sales price must be segregated and
reported separately for each county to which a purchase of tangible personal
property pertains.
(3) If the property was:
(I) Brought into this State by the
purchaser or his or her agent or designee, the sale pertains to the county in
this State in which the property is or will be first used, stored or otherwise
consumed.
(II) Not brought into this State by
the purchaser or his or her agent or designee, the sale pertains to the county
in this State in which the property was delivered to the purchaser or his or
her agent or designee.
2.  In case of a return filed by a
purchaser, the return must show the total sales price of the property purchased
by him or her, the storage, use or consumption of which became subject to the
use tax during the preceding reporting period and indicate the county in this
State in which the property was first used, stored or consumed.
3.  The return must also show the amount of
the taxes for the period covered by the return and such other information as
the Department deems necessary for the proper administration of this chapter.
4.  Except as otherwise provided in
subsection 5, upon determining that a retailer has filed a return which
contains one or more violations of the provisions of this section, the
Department shall:
(a) For the first return of any retailer which
contains one or more violations, issue a letter of warning to the retailer
which provides an explanation of the violation or violations contained in the
return.
(b) For the first or second return, other than a
return described in paragraph (a), in any calendar year which contains one or
more violations, assess a penalty equal to the amount of the tax which was not
reported or was reported for the wrong county or $1,000, whichever is less.
(c) For the third and each subsequent return in
any calendar year which contains one or more violations, assess a penalty of
three times the amount of the tax which was not reported or was reported for
the wrong county or $3,000, whichever is less.
5.  For the purposes of subsection 4, if
the first violation of this section by any retailer was determined by the
Department through an audit which covered more than one return of the retailer,
the Department shall treat all returns which were determined through the same
audit to contain a violation or violations in the manner provided in paragraph
(a) of subsection 4.