Nev. Rev. Stat. § 374.055
“Retail sale” and “sale at retail” defined
Nevada · Nevada Revised Statutes Chapter 374 — Local School Support Tax · Status: effective
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- Citation
- Nev. Rev. Stat. § 374.055, “Retail sale” and “sale at retail” defined, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107971
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Full text
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.
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.