If proof cannot be provided, Use Tax must be paid to Nevada.
However, the provider of the services may have a Use Tax liability on the materials and equipment used or consumed in providing the service, if they were purchased without paying sales tax.
If you purchased a boat and trailer from an out-of-state dealer and paid Sales Tax to that state at an equivalent rate, your Sales Tax obligation has been met.
If you paid Sales Tax at a lesser rate to another state, you will need to pay the difference directly to Nevada.
Other items that are not taxable include unprepared food, farm machinery and equipment, newspapers, and interest, finance and carrying charges on credit sales.
You may write to the Department of Taxation about the taxability of a specific item.