NRS 372.070 “Seller” defined.
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/nv/chapter-372-sales-and-use-taxes/372-070·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
NRS 372.070 “Seller” defined. “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.