Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.735 (2026)

Records to be kept by sellers, retailers and others

✓ current as of July 2026
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NRS 372.735  Records to be kept by sellers, retailers and others.

      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.

      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.

      (Added to NRS by 1979, 430)

     

Notes of Decisions
Cited in 2 cases, 1992–1993 · 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). “We are not unmindful of Shetakis’ argument that if a taxpayer keeps accurate and complete records, as is required by NRS 372.735(1), it is entitled to have those records used in an audit.”
Campbell v. Nevada Tax Comm'n, 853 P.2d 717 (Nev. 1993). “The dealer shall retain a copy of the special permit and affidavit in his permanent records for the period specified in NRS 372.735. NRS 482.3212 governs the issuance of special permits by the DMV for the movement of motor vehicles through Nevada.”
— Nev. Rev. Stat. § 372.735(1) — 1 case
Jim L. Shetakis Distrib. Co. v. State, Dep't of Taxation, 839 P.2d 1315 (Nev. 1992). “We are not unmindful of Shetakis’ argument that if a taxpayer keeps accurate and complete records, as is required by NRS 372.735(1), it is entitled to have those records used in an audit.”
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