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2025 Nevada Revised Statutes
Chapter 372 - Sales and Use Taxes
NRS 372.040 - "Person" defined.
Universal Citation:
NV Rev Stat § 372.040 (2025)
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"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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