Nev. Rev. Stat. § 374.195 — Liability for tax; extinguishment of liability

Every person storing, using or otherwise consuming
in a county tangible personal property purchased from a retailer is liable for
the tax. His or her liability is not extinguished until the tax has been paid
to the county, except that a receipt from a retailer maintaining a place of
business in the county or from a retailer who is authorized by the Department
under such regulations as it may prescribe, to collect the tax and who is, for
the purposes of this chapter relating to the use tax, regarded as a retailer
maintaining a place of business in the county, given to the purchaser pursuant
to NRS 374.200 is sufficient to relieve
the purchaser from further liability for the tax to which the receipt refers.