Nevada Code § 372.640

Credit or refund for use tax: Reimbursement of vendor for sales tax
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No credit or refund of any
amount paid pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax
Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255 , inclusive, may be allowed on the
ground that the storage, use or other consumption of the property is exempt
under section 67 of the Sales and Use Tax Act, unless the person who paid the
amount reimburses his or her vendor for the amount of the sales tax imposed
upon his or her vendor with respect to the sale of the property and paid by the
vendor to the State.

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