§ 360B.350 Definitions
§ 360B.355 Applicability of provisions
§ 360B.360 Retail sale of tangible personal property generally
§ 360B.365 Lease or rental of tangible personal property generally
§ 360B.370 Lease or rental of motor vehicles, trailers, semitrailers or aircraft that do not constitute transportation equipment
§ 360B.375 Lease or rental of transportation equipment

Terms Used In Nevada Revised Statutes > Chapter 360B > Streamlined Sales and Use Tax Agreement > Sources of Transactions

  • Contract: A legal written agreement that becomes binding when signed.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Donee: The recipient of a gift.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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.