“Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, trustee, syndicate, cooperative, assignee, or any other group or combination acting as a unit, but shall not include the United States, this State or any agency thereof, or any city, county, district or other political subdivision of this State.
NRS 372.040
“Person” defined
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 4 court decisions — leading case STATE, DEPT. OF TAXATION v. DaimlerChrysler (2005)
Most recently applied in Department of Taxation v. Daimler-Chrysler Services North America, LLC (September 2005)
[3:397:1955]
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.