Nev. Rev. Stat. § 374.200 — Collection by retailer; purchaser’s receipt

Every retailer maintaining a place of business
in a county and making sales of tangible personal property for storage, use or
other consumption in the county, not exempted under NRS 374.265 to 374.355 , inclusive, shall, at the time of
making the sales or, if the storage, use or other consumption of the tangible
personal property is not then taxable hereunder, at the time the storage, use
or other consumption becomes taxable, collect the tax from the purchaser and
give to the purchaser a receipt therefor in the manner and form prescribed by the
Department.