Nevada § 372.195 - Collection by retailer; purchaser's receipt
Full text of Nevada Nevada Revised Statutes § 372.195 — Collection by retailer; purchaser's receipt, with citation guidance and answers to common questions.
§ 372.195. Collection by retailer; purchaser's receipt
Every retailer maintaining a place of business in this State and making sales of tangible
personal property for storage, use or other consumption in this State, not exempted
under NRS 372.260 to 372.350 , inclusive, shall, at the time of making the sales or, if the storage, use or other
consumption of the tangible personal property is not then taxable hereunder, at the
time the storage, use or other consumption becomes taxable, collect the tax from the
purchaser and give to the purchaser a receipt therefor in the manner and form prescribed
by the Tax Commission.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372.195
What does Nevada Revised Statutes § 372.195 cover?
Section 372.195 ("Collection by retailer; purchaser's receipt") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 372.195?
A common citation format is "Nevada Revised Statutes § 372.195" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 372.195 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.