Nev. Rev. Stat. § 374.750 — Reports for administering use tax: Filing; contents

In administration of the use tax, the
Department may require the filing of reports by any person or class of persons
having in their possession or custody information relating to sales of tangible
personal property, the storage, use or other consumption of which is subject to
the tax. The report shall:
1.  Be filed when the Department requires.
2.  Set forth the names and addresses of
purchasers of the tangible personal property, the sales price of the property,
the date of sale, and such other information as the Department may require.

MARKETPLACE FACILITATORS; REFERRERS