NAC372.770. Receipts for tax paid to retailer.

     1. Each retailer who is required or authorized to collect sales or use tax from purchasers must give a receipt to each purchaser for the amount of the tax collected.

     2. The receipt must show the following:

     (a) The name and place of business of the retailer;

     (b) The date on which the property was sold;

     (c) The sales price of the property; and

     (d) The amount of tax collected by the retailer from the purchaser.

     3. A sales invoice which contains the data required in subsection 2 and evidence of payment constitutes a receipt.

     4. Each purchaser is liable for the payment of the tax to the Commission unless he or she obtains and retains for inspection the receipts which are required by this section.

     [Tax Comm’n, Combined Sales and Use Tax Ruling No. 42, eff. 3-1-68]—(NAC A 8-26-96)