Nev. Rev. Stat. § 372.735 — Records to be kept by sellers, retailers and others

1.  Every seller, every retailer, and every
person storing, using or otherwise consuming in this State tangible personal property
purchased from a retailer shall keep records, receipts, invoices and other
pertinent papers in such form as the Department may require.
2.  Every seller, retailer or person who
files the returns required under this chapter shall keep the records for not
less than 4 years from their making unless the Department in writing sooner
authorizes their destruction.
3.  Every seller, retailer or person who
fails to file the returns required under this chapter shall keep the records
for not less than 8 years from their making unless the Department in writing
sooner authorizes their destruction.