Nevada Revised Statutes 372.050 – ‘Retail sale’ and ‘sale at retail’ defined
Current as of: 2023 | Check for updates
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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 372.050
- 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 this State 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 this State, is a retail sale in this State by the person making the delivery. He shall include the retail selling price of the property in his gross receipts.