Nev. Rev. Stat. § 374.355 — Liability of purchaser who uses property declared exempt for purpose not exempt

NRS  374.355    Liability of purchaser who uses property declared exempt for
purpose not exempt.    If a purchaser
certifies in writing to a seller that the property purchased will be used in a
manner or for a purpose entitling the seller to regard the gross receipts from
the sale as exempted by this chapter from the computation of the amount of the
sales tax, and uses the property in some other manner or for some other
purpose, the purchaser shall be liable for payment of sales tax as if he or she
were a retailer making a retail sale of the property at the time of such use,
and the cost of the property to him or her shall be deemed the gross receipts
from such retail sale.

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