Nevada Administrative Code (Last Updated: January 6, 2015)

NAC372.625. Textbooks.

Latest version.

     1. To qualify for an exemption pursuant to NRS 372.287 and 374.292, a book must be:

     (a) Authorized for use as a textbook within the Nevada System of Higher Education by the Board of Regents or its designee; and

     (b) Purchased from a retailer in Nevada by a student who is enrolled at a university or college that is a part of the Nevada System of Higher Education.

     2. Each retailer shall:

     (a) Maintain the records of sales of exempt textbooks separately from the records of sales of other tangible personal property; and

     (b) Ensure that the records of sales of exempt textbooks are adequate to substantiate the exemption.

(Added to NAC by Tax Comm’n, eff. 9-13-91)

                    
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