Nevada § 374.200 - Collection by retailer; purchaser's receipt

Full text of Nevada Nevada Revised Statutes § 374.200 — Collection by retailer; purchaser's receipt, with citation guidance and answers to common questions.

§ 374.200. Collection by retailer; purchaser's receipt

Every retailer maintaining a place of business in a county and making sales of tangible

personal property for storage, use or other consumption in the county, not exempted

under NRS 374.265 to 374.355 , 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 Department.

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 374.200

What does Nevada Revised Statutes § 374.200 cover?

Section 374.200 ("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 § 374.200?

A common citation format is "Nevada Revised Statutes § 374.200" (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 § 374.200 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.