NRS 372.050

“Retail sale” and “sale at retail” defined

Known as the Sales and Use Tax Act

The act spans §§ 372–372 (154 sections).

Applied in 5 court decisions — leading case State Tax Commission v. NEVADA CEMENT COMPANY (2001)

Most recently applied in Dircks v. Travelers Indem. Co. of Am. (October 2017)

[6:397:1955]

How often courts cite this section

citing decisions per year

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.

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 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.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.