{"data":{"id":"us-nv/nrs-365.080","jurisdiction":"us-nv","citation":"NRS 365.080","heading":"“Retailer” defined.","body":"“Retailer” means:\n1. 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\n2. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT","GENERAL PROVISIONS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-365.html#NRS365Sec080","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"850179816b3449bf13e699fc21fe43043475c5dd8007e7f81e08629bb63eae0d","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-365.076","next":"us-nv/nrs-365.084"},"notice":"GroundRules: Original legal text. Not legal advice."}