Section 372.170 - Liability of purchaser who gives and seller who takes resale certificate1. If a purchaser who gives a resale certificate makes any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business: (a) The use is taxable to the purchaser as of the time the property is first so used by him or her, and the sales price of the property to the purchaser is the measure of the tax. If the sole use of the property other than retention, demonstration or display in the regular course of business is the rental of the property while holding it for sale, the purchaser may elect to include in his or her gross receipts the amount of the rental charged rather than the sales price of the property to him or her.(b) The seller is liable for the sales tax with respect to the sale of the property to the purchaser only if:(1) There is an unsatisfied use tax liability pursuant to paragraph (a); and(2) The seller fraudulently failed to collect the tax or solicited the purchaser to provide the resale certificate unlawfully.2. As used in this section, "seller" includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a seller who is registered pursuant to NRS 360B.200.Added to NRS by 1979, 413; A 2007, 2311Added to NRS by 1979, 413; A 2007, 2311