Nevada Revised Statutes 374.055 – ‘Retail sale’ and ‘sale at retail’ defined
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1. ’Retail sale’ or ‘sale at retail’ means a sale for any purpose other than resale in the regular course of business of tangible personal property.
Terms Used In Nevada Revised Statutes 374.055
- county: includes Carson City. See Nevada Revised Statutes 0.033
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
- Personal property: All property that is not real property.
2. The delivery in a county of tangible personal property by an owner or former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer or person for redelivery to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the county, is a retail sale in the county by the person making the delivery. The person making the delivery shall include the retail selling price of the property in his or her gross receipts.