FORM AND CONTENTS OF RESALE CERTIFICATE

1. Except as otherwise provided in NAC 372.640, the following form of resale certificate is prescribed by the Commission pursuant to NRS 372.165, 372.235, 374.170, 374.240, and chapter 377 of NRS:

I hereby certify that I hold valid seller’s permit number    ______________________________
issued pursuant to chapters 372, 374 and 377 of the Nevada Revised Statutes; that I am engaged in the business of selling 

___________________________________________________________________________:
and that the tangible personal property described in the second paragraph of this certificate, which I purchase from:                BigCeramicStore     Fax  888-475-7837        ,
will be resold by me in the form of tangible personal property. I further certify that in the event any of the property is used for any purpose other than retention, demonstration or display while I am holding it for sale in the regular course of business, it is understood that I am required by chapters 372, 374 and 377 of the Nevada Revised Statutes to report it and pay the tax measured by the purchase price of the property.

Description of the property to be purchased:  ______________________________________________

___________________________________________________________________________________

Purchaser __________________________________________

Address   __________________________________________

                 __________________________________________

 _____________________________________
Signature of Authorized Purchaser

Dated: ________ (day) of _________ (month) of ___________ (year)  at  _______________________

2. For the description of the property to be purchased there may appear either:
   (a) An itemized list of the property to be purchased for resale; or
   (b) A general description of the kind of property to be purchased for resale.

3. If the seller is not required to hold a permit because he sells only property of a kind the sale of which is exempt from the tax, or because he makes no sales in this State, he should make an appropriate notation to that effect on the certificate in the space designated for the seller’s permit number.

4. A separate certificate need not be taken for each sale. The Commission will recognize blanket certificates if given in advance to cover all orders except those orders which specify otherwise. A certificate which describes the property to be purchased pursuant to paragraph (b) of subsection 2 is valid as a blanket certificate until it is revoked in writing.

5. The certificates must be maintained in the taxpayer’s file.

6. The good faith of the seller will be questioned if he has knowledge of facts which give rise to a reasonable inference that the purchaser does not intend to resell the property, such as knowledge that a purchaser of particular merchandise is not engaged in the business of selling that kind of merchandise.

[Tax Comm’n, Combined Sales and Use Tax Ruling part No. 50, eff. 3-1-68]—(NAC A by Dep’t of Taxation, 9-19-90)