Nevada § 372.350 - Liability of purchaser who uses property declared exempt for purpose not exempt
Full text of Nevada Nevada Revised Statutes § 372.350 — Liability of purchaser who uses property declared exempt for purpose not exempt, with citation guidance and answers to common questions.
§ 372.350. Liability of purchaser who uses property declared exempt for purpose not exempt
If a purchaser certifies in writing to a seller that the property purchased will be
used in a manner or for a purpose entitling the seller to regard the gross receipts
from the sale as exempted by this chapter from the computation of the amount of the
sales tax, and uses the property in some other manner or for some other purpose, the
purchaser shall be liable for payment of sales tax as if he were a retailer making
a retail sale of the property at the time of such use, and the cost of the property
to him shall be deemed the gross receipts from such retail sale.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 372.350
What does Nevada Revised Statutes § 372.350 cover?
Section 372.350 ("Liability of purchaser who uses property declared exempt for purpose not exempt") 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 § 372.350?
A common citation format is "Nevada Revised Statutes § 372.350" (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 § 372.350 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.