Nevada Revised Statutes Title 32. Revenue and Taxation § 370.480. Records required of retail and wholesale dealers;  period for retention

1. Every wholesale dealer of other tobacco products must keep at its place of business complete and accurate records for that place of business, including copies of all invoices of other tobacco products which the wholesale dealer of other tobacco products holds, purchases and delivers, distributes or sells in this State.  All records must be preserved for at least 5 years after the date of purchase or after the date of the last entry made on the record.

2. Every retail dealer shall keep at its place of business complete and accurate records for that place of business, including copies of all itemized invoices or purchases of other tobacco products purchased and delivered from wholesale dealers of other tobacco products.  The invoices must show the name and address of the wholesale dealer of other tobacco products and the date of the purchase.  All records must be preserved for at least 5 years after the date of the purchase.