Nevada Revised Statutes

Nev. Rev. Stat. § 372.155 (2026)

Presumption of taxability; purchase for resale; sale by drop shipment

✓ current as of July 2026

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NRS 372.155 Presumption of taxability; purchase for resale; sale by drop shipment.

1. For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax, it is presumed that all gross receipts are subject to the tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a sale at retail is upon the person who makes the sale unless the person takes from the purchaser a certificate to the effect that the property is purchased for resale and the purchaser:

(a) Is engaged in the business of selling tangible personal property;

(b) Is registered pursuant to NRS 360B.200 or holds a permit issued pursuant to NRS 360.5973; and

(c) At the time of purchasing the property, intends to sell it in the regular course of business or is unable to ascertain at the time of purchase whether the property will be sold or will be used for some other purpose.

2. If a sale of tangible personal property is transacted by drop shipment, the third-party vendor is relieved of the burden of proving that the sale is not a sale at retail if:

(a) The third-party vendor:

(1) Takes from his or her customer a certificate to the effect that the property is purchased for resale; or

(2) Obtains any other evidence acceptable to the Department that the property is purchased for resale; and

(b) His or her customer:

(1) Is engaged in the business of selling tangible personal property; and

(2) Is selling the property in the regular course of business.

(Added to NRS by 1979, 413; A 2007, 2310; 2011, 2755; 2021, 2010)

Notes of Decisions

Cited in 4 cases (1 in the last 5 years), 1985–2026 · leading case: Jim L. Shetakis Distrib. Co. v. State, Dep't of Taxation, 839 P.2d 1315 (Nev. 1992).

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Jim L. Shetakis Distrib. Co. v. State, Dep't of Taxation, 839 P.2d 1315 (Nev. 1992). · cites it 2× “” A sale of personal property is presumed to be taxable unless proven to be sold for resale under NRS 372.155. NRS 372.155 provides in relevant part: [I]t is presumed that all gross receipts are subject to the tax until the contrary is established.”

Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993). “NRS 372.155 provides, in part: For the purpose of the proper administration of this chapter and to prevent evasion of the sales tax it is presumed that all gross receipts are subject to the tax until the contrary is established.”

Nevada Tax Comm'n v. Harker & Harker, Inc., 699 P.2d 112 (Nev. 1985). “See NRS 361.035; 361.050; 361.060; 372.325. A contractor in Harker’s position, were it to be subject to such a use tax, would certainly include in its bid the amount of that tax.”

Nev. Health & Bioscience Asset Corp. v. State of Nev. (civil), 142 Nev. Adv. Op. No. 38 (Nev. 2026). · cites it 2× “In Nevada, for example, NRS 372.155 states that “[flor the purpose of the proper administration of [NRS Chapter 372] and to prevent evasion of the sales tax, it is presumed that all gross receipts are subject to the tax until the contrary is established” by specific exemption.”

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