Section 372.770 - Receipts for tax paid to retailer1. Each retailer who is required or authorized to collect sales or use tax from purchasers must give a receipt to each purchaser for the amount of the tax collected.2. The receipt must show the following: (a) The name and place of business of the retailer;(b) The date on which the property was sold;(c) The sales price of the property; and(d) The amount of tax collected by the retailer from the purchaser.3. A sales invoice which contains the data required in subsection 2 and evidence of payment constitutes a receipt.4. Each purchaser is liable for the payment of the tax to the Commission unless he or she obtains and retains for inspection the receipts which are required by this section.Nev. Admin. Code § 372.770
Tax Comm'n, Combined Sales and Use Tax Ruling No. 42, eff. 3-1-68-NAC A 8-26-96NRS 360.090, 372.195, 372.725