Nev. Rev. Stat. § 374.160 — Presumption of taxability; purchase for resale; sale by drop shipment

NRS  374.160    Presumption of taxability; purchase for resale; sale by drop
shipment.
1.  For the purpose of the proper
administration of this chapter and to prevent evasion of the sales tax it is
presumed that all gross receipts are subject to the tax until the contrary is
established. The burden of proving that a sale of tangible personal property is
not a sale at retail 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 sale is not a sale at retail 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.