Nevada Revised Statutes 372.735 – Records to be kept by sellers, retailers and others
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1. Every seller, every retailer, and every person storing, using or otherwise consuming in this State tangible personal property purchased from a retailer shall keep records, receipts, invoices and other pertinent papers in such form as the Department may require.
Terms Used In Nevada Revised Statutes 372.735
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
- Personal property: All property that is not real property.
2. Every seller, retailer or person who files the returns required under this chapter shall keep the records for not less than 4 years from their making unless the Department in writing sooner authorizes their destruction.
3. Every seller, retailer or person who fails to file the returns required under this chapter shall keep the records for not less than 8 years from their making unless the Department in writing sooner authorizes their destruction.