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Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 372.045: “Purchase” defined.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 372 - SALES AND USE TAXES
  3. GENERAL PROVISIONS

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.

Collected 2026-09-03T05:51:38Z. Source file · JSON

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