Nev. Rev. Stat. § 374.740 — Records to be kept by sellers, retailers and others

1.  Every seller, every retailer, and every
person storing, using or otherwise consuming in a county tangible personal
property purchased from a retailer shall keep such records, receipts, invoices
and other pertinent papers in such form as the Department may require.
2.  Every such seller, retailer or person
who files the returns required under this chapter shall keep such records for
not less than 4 years from the making of such records unless the Department in
writing sooner authorizes their destruction.
3.  Every such seller, retailer or person
who fails to file the returns required under this chapter shall keep such
records for not less than 8 years from the making of such records unless the
Department in writing sooner authorizes their destruction.