“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 374.075
“Seller” defined
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
(Added to NRS by 1967, 899)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.