1. A purchaser may purchase tangible personal property without paying to the seller at the time of purchase the sales and use taxes that are due thereon if:
(a) The seller does not maintain a place of business in this State; and
(b) The purchaser has obtained a direct pay permit pursuant to the provisions of this section.
2. A purchaser who wishes to obtain a direct pay permit must file with the Department an application for such a permit that:
(a) Is on a form prescribed by the Department; and
(b) Sets forth such information as is required by the Department.
3. The application must be signed by:
(a) The owner if he or she is a natural person;
(b) A member or partner if the seller is an association or partnership; or
(c) An executive officer or some other person specifically authorized to sign the application if the seller is a corporation. Written evidence of the signer’s authority must be attached to the application.
4. Any purchaser who obtains a direct pay permit pursuant to this section shall:
(a) Determine the amount of sales and use taxes that are due and payable to this State, a local government of this State or an Indian reservation or Indian colony in this State upon the purchase of tangible personal property from such a seller; and
(b) Report and pay those taxes to the appropriate authority.
(Added to NRS by 2003, 2356; A 2005, 1778; 2007, 2307)