Nevada Code § 374.645

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 NRS 374.190 to 374.260 , inclusive, may be allowed on the
ground that the storage, use or other consumption of the property is exempted
pursuant to NRS 374.350 , 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 county.

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