NRS374.645. Credit or refund for use tax: Reimbursement of vendor for sales tax.

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No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to NRS 374.350, unless the person who paid the amount reimburses his or her vendor for the amount of the sales tax imposed upon his or her vendor with respect to the sale of the property and paid by the vendor to the county.

(Added to NRS by 1967, 916; A 1995, 1973; 2009, 2192; 2011, 2897; 2013, 3426, 3737)

                    
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