Nev. Rev. Stat. § 374.175 — Liability of purchaser who gives and seller who takes resale certificate

NRS  374.175    Liability of purchaser who gives and seller who takes resale
certificate.
1.  If a purchaser who gives a resale
certificate makes any use of the property other than retention, demonstration
or display while holding it for sale in the regular course of business:
(a) The use is taxable to the purchaser as of the
time the property is first so used by the purchaser, and the sales price of the
property to the purchaser is the measure of the tax. If the sole use of the
property other than retention, demonstration or display in the regular course
of business is the rental of the property while holding it for sale, the
purchaser may elect to include in his or her gross receipts the amount of the
rental charged rather than the sales price of the property to the purchaser.
(b) The seller is liable for the sales tax with
respect to the sale of the property to the purchaser only if:
(1) There is an unsatisfied use tax
liability pursuant to paragraph (a); and
(2) The seller fraudulently failed to
collect the tax or solicited the purchaser to provide the resale certificate
unlawfully.
2.  As used in this section, “seller”
includes a certified service provider, as that term is defined in NRS 360B.060 , acting on behalf of a
seller who is registered pursuant to NRS
360B.200 .