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2021 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.070 - "Seller" defined.

Universal Citation:
NV Rev Stat § 372.070 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

"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.

[14:397:1955]

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