2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 372 Sales and Use Taxes
NRS 372.040 "Person" defined.
NRS 372.040 "Person" defined. "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.
[3:397:1955]
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