2011 Nevada Revised Statutes
Chapter 374 - Local School Support Tax
NRS 374.195 - Liability for tax; extinguishment of liability.
Every person storing, using or otherwise consuming in a county tangible personal property purchased from a retailer is liable for the tax. His or her liability is not extinguished until the tax has been paid to the county, except that a receipt from a retailer maintaining a place of business in the county or from a retailer who is authorized by the Department under such regulations as it may prescribe, to collect the tax and who is, for the purposes of this chapter relating to the use tax, regarded as a retailer maintaining a place of business in the county, given to the purchaser pursuant to NRS 374.200 is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.
(Added to NRS by 1967, 901; A 1975, 1727)
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