NRS 365.080: “Retailer” defined.
Where this section sits in the code
- TITLE 32 — REVENUE AND TAXATION
- CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT
- GENERAL PROVISIONS
“Retailer” means:
1. Any person, other than a dealer, who is engaged in the business of selling motor vehicle fuel or fuel for jet or turbine-powered aircraft; or
2. Any person in the business of handling motor vehicle fuel, other than aviation fuel, who delivers or authorizes the delivery of fuel into the fuel supply tank or tanks of a motor vehicle that is not owned or controlled by that person.
Collected 2026-09-03T05:51:37Z. Source file · JSON