Who is liable for use tax?
Any individual, business, corporation, or other entity is liable for Use Tax, when Sales Tax is not collected by the seller and the item is delivered in Nevada. Use Tax is not just applicable to businesses. Below are examples in which Nevada Sales Tax is not collected by the seller and therefore, Use Tax is due from the purchaser: 1. An individual buys a video cassette recorder from a mail order company for use in Nevada. 2. An individual orders furniture from an out-of-state dealer who delivers or ships it to a location in Nevada 3. An individual purchases clothing, shoes, or accessories from an internet site that delivers or ships the items to a Nevada resident 4. An individual purchases an off-highway vehicle in another state and signs an affidavit in the state affirming that the vehicle will be used and stored in Nevada. 5. An out-of-state resident purchases a vehicle, vessel, or aircraft from an out-of-state dealer who delivers the property to Nevada to be used by the individual o
