NAC372.712. Proof of delivery outside State.

The following types of documentation will be accepted by the Department as proof of delivery out-of-state:

     1. For companies making regular deliveries out-of-state, sales invoices showing the address to which the merchandise was shipped or delivered. As used in this subsection, the term “regular deliveries” means daily, weekly, biweekly or monthly deliveries.

     2. A notarized affidavit signed by the purchaser, where the notary is not a Nevada notary, taken at the time of delivery.

     3. A truck log establishing the trip into another state, that corresponds to the dated sales invoice.

     4. Invoices, from out-of-state, for costs related to deliveries, including, but not limited to, meals, lodging and fuel, that correspond to the date and place of delivery. Invoices for fuel must indicate the license number of the vehicle used for delivery.

     5. Tax charged for another state and remitted to that state by the seller.

     6. Purchase orders showing how and where the merchandise is to be delivered out-of-state.

     (Added to NAC by Tax Comm’n, eff. 11-20-87; A 9-6-96, eff. 7-1-97)