“Seller” includes every person engaged in the business of selling tangible personal property of a kind, the gross receipts from the retail sale of which are required to be included in the measure of the sales tax.
NRS 372.070
“Seller” defined
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 3 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)
[14:397:1955]
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.