For the purposes of NRS 365.324, every supplier shall require proof that a purchaser is either eligible to defer the payment of or exempt from the payment of taxes imposed pursuant to the provisions of NRS 365.175 to 365.192, inclusive, before selling to that purchaser any motor vehicle fuel, other than aviation fuel, without collecting the taxes.
Nev. Admin. Code § 365.193
NRS 365.110, 365.324