{"data":{"id":"us-nv/nrs-372.175","jurisdiction":"us-nv","citation":"NRS 372.175","heading":"Improper use of resale certificate; penalty.","body":"Any person who gives a resale certificate for property which the person knows at the time of purchase is not to be resold by the person in the regular course of business for the purpose of evading payment to the seller of the amount of the tax applicable to the transaction is guilty of a misdemeanor.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","SALES TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec175","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"7a4692b312a4612720a1e766a888a6e0084673d9bf2faa40dd4a2bc71cc2d1e4","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.170","next":"us-nv/nrs-372.180"},"notice":"GroundRules: Original legal text. Not legal advice."}