NRS 370.50335: Maintenance of records.

1. Every remote retail seller shall keep at the principal place of business identified on the license issued to the remote retail seller complete and accurate records relating to remote retail sales to ultimate consumers in this State, including invoices indicating the actual cost or actual cost list price paid by the remote retail seller for each stock-keeping unit. The invoices required by this subsection must contain:

(a) The name and address of the remote retail seller who sold the cigars or pipe tobacco;

(b) The name and address of the ultimate consumer in this State who purchased the cigars or pipe tobacco;

(c) The date of the sale;

(d) The invoice number;

(e) The method of delivery; and

(f) The itemized quantity of each brand, type, quantity and price of cigar and pipe tobacco sold.

2. Every remote retail seller shall preserve for at least 5 years after the date of the sale to the ultimate consumer in this State or the date of the last entry made on the record, whichever is later.