Nevada imposes various requirements on purchasers doing business in Nevada. We recommend that you go through the items below to help you with the most frequently asked questions concerning purchasers and sales and use tax issues.

Tax exemption certificates. An exemption certificate may be issued by a purchaser of a nontaxable item. The exemption certificate may be based on the type of transaction (such as a resale exemption) or on the item itself.

Resale exemptions. In Nevada all gross receipts are presumed to be subject to tax until the contrary is established. The burden of proving that a sale of tangible personal property is not a retail sale is upon the seller, unless the seller takes from you a resale certificate.

Resale exemption certificate. In general, a resale certificate must be substantially in the form prescribed by the Department and include the following information:

• your name as the purchaser
• your address
• your signature
• your permit number or the reason why you don't hold a permit
• description of the general character of the tangible personal property sold by you in the regular course of business

Blanket resale certificates. Sellers may accept blanket certificates from you as a purchaser if you repeatedly purchase the same type of property or service for processing or resale. However, blanket certificates may not be used to purchase property or services not covered by a blanket certificate. A blanket certificate must be given to the seller in advance to cover all orders except those orders that specify otherwise. The blanket certificate must describe the general kind of property to be purchased for resale. A blanket certificate is valid until it is revoked in writing. A seller must accept a blanket certificate in good faith, in order for it to be valid.

Purchases from out-of-state vendors. Property brought into Nevada on which a sales or use tax has been paid in another state is not allowed a credit. Your purchase will be subject to the Nevada use tax.