2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 372 Sales and Use Taxes
NRS 372.045 "Purchase" defined.
NRS 372.045 "Purchase" defined.
1. "Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration.
2. A transaction whereby the possession of property is transferred but the seller retains the title as security for the payment of the price is a purchase.
3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
[10:397:1955]
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