NAC372.065. Collection of tax and documentation by retailer acting as agent to deliver tangible personal property for unregistered out-of-state retailer; issuance of driveaway permit to nonresident purchaser of vehicle delivered in Nevada.

     1. Except as otherwise provided in subsections 2 and 3, if a retailer located in Nevada delivers, as an agent acting for an unregistered out-of-state retailer, tangible personal property in this State, the retailer shall collect from the person to whom it is delivered the appropriate amount of sales tax due on the basis of the sales price of the tangible personal property.

     2. If the person to whom it is delivered informs the retailer that the tangible personal property is for resale, the retailer shall acquire a properly completed resale certificate.

     3. If a vehicle is delivered in Nevada to a purchaser who is not a resident of Nevada and the purchaser informs the retailer that the vehicle is to be removed from the State for registration, storage, use and consumption in another state within 15 days after delivery to the purchaser, the retailer shall issue a driveaway permit to the purchaser and require the purchaser to complete and submit to him or her an affidavit of purchase.

     4. The tax collected pursuant to subsection 1 and any documents acquired pursuant to subsections 2 and 3 must be accounted for in the same manner as all other tax receipts and related documents collected or otherwise acquired by the retailer in the normal course of his or her business.

     (Added to NAC by Tax Comm’n, eff. 7-16-92)