374.352 - Claim of exemption: Identification of purchaser; electronic system; records; liability for improper claim. - Nevada Statutes

374.352  Claim of exemption: Identification of purchaser; electronic system; records; liability for improper claim.

      1.  If a purchaser wishes to claim an exemption from the taxes imposed by this chapter, the retailer shall obtain such identifying information from the purchaser at the time of sale as is required by the Department.

      2.  The Department shall, to the extent feasible, establish an electronic system for submitting a request for an exemption. A purchaser is not required to provide a signature to claim an exemption if the request is submitted electronically.

      3.  The Department may establish a system whereby a purchaser who is exempt from the payment of the taxes imposed by this chapter is issued an identification number that can be presented to the retailer at the time of sale.

      4.  A retailer shall maintain such records of exempt transactions as are required by the Department and provide those records to the Department upon request.

      5.  Except as otherwise provided in this subsection, a retailer who complies with the provisions of this section is not liable for the payment of any tax imposed by this chapter if the purchaser improperly claims an exemption. If the purchaser improperly claims an exemption, the purchaser is liable for the payment of the tax. The provisions of this subsection do not apply if the retailer fraudulently fails to collect the tax or solicits a purchaser to participate in an unlawful claim of an exemption.

      6.  As used in this section, “retailer” includes a certified service provider, as that term is defined in NRS 360B.060, acting on behalf of a retailer who is registered pursuant to NRS 360B.200.

      (Added to NRS by 2003, 2369; A 2005, 1778; 2007, 2316)