1. Every retailer who sells tangible personal property for storage, use or other consumption in this State shall register with the Department and give:
(a) The name and address of all agents operating in this State.
(b) The location of all distribution or sales houses or offices or other places of business in this State.
(c) Such other information as the Department may require.
2. Every business that purchases tangible personal property for storage, use or other consumption in this State shall, at the time the business obtains a state business license pursuant to chapter 76 of NRS, register with the Department on a form prescribed by the Department. As used in this section, "business" has the meaning ascribed to it in NRS 76.020.
(Added to NRS by 1979, 414; A 2003, 20th Special Session, 20; 2009, 2051)