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Nev. Rev. Stat. § 366.058

Retailer” defined

Nevada · Nevada Revised Statutes Chapter 366 — Tax on Special Fuel · Status: effective

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Nev. Rev. Stat. § 366.058, Retailer” defined, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107235
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“Retailer” means any person, other than a dealer or supplier, who is engaged in the business of selling or handling any special fuel at a retail station and who delivers or authorizes the delivery of fuel into the fuel supply tank of a motor vehicle that is not owned by that person.